SEC Company Response from Evolus, Inc. (EOLS) (CIK 0001570562) (EOLS) — Feb 1, 2018
Evolus, Inc. (EOLS) (CIK 0001570562)
Date: Feb. 1, 2018 · CIK: 0001570562 · Accession: 0001628280-18-000838
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-222478
Referenced dates: January 30, 2018
Letter
Document
K&L Gates LLP
1 Park Plaza
Twelfth Floor
Irvine, CA 92614
T +1 949 253 0900 F +1 949 253 0902 klgates.com
February 1, 2018
VIA EDGAR AND OVERNIGHT DELIVERY
U.S. Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3561
100 F. Street, N.E.
Washington, D.C. 20549
Attn:
Irene Paik
Suzanne Hayes
Re:
Evolus, Inc.
Amendment No. 2 to Registration Statement on Form S-1
Filed January 29, 2018
File No. 333-222478
Ladies and Gentlemen,
Evolus, Inc., a Delaware corporation (the “Company”), hereby provides the following information in response to the comment received from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) in its letter to the Company dated January 30, 2018 (the “Comment Letter”). The Company’s response is preceded by a reproduction of the corresponding Staff comment in italics as set forth in the Comment Letter.
In addition, if the Staff would like hard copies of the Registration Statement on Form S-1 (the “Registration Statement”) as filed with the Commission on the date hereof, marked against the Registration Statement as filed with the Commission on January 29, 2018, please so advise and we would be happy to provide such copies. All page number references contained in the Company’s responses below correspond to the page numbers in the Registration Statement.
Form S-1 filed January 29, 2018
Prospectus Summary, page 1
1.
Please revise your summary to more prominently disclose the use of $5.0 million in proceeds in partial satisfaction of your debt to ALPHAEON.
Company Response: The Company acknowledges the Staff’s comment and has revised the disclosure on page 6 of the Registration Statement accordingly.
****************
If you have any questions or comments concerning these responses, please do not hesitate to call me at (949) 623-3519 or e-mail me at michael.hedge@klgates.com.
Sincerely,
/s/ Michael A. Hedge
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CORRESP 1 filename1.htm Document K&L Gates LLP 1 Park Plaza Twelfth Floor Irvine, CA 92614 T +1 949 253 0900 F +1 949 253 0902 klgates.com February 1, 2018 VIA EDGAR AND OVERNIGHT DELIVERY U.S. Securities and Exchange Commission Division of Corporation Finance Mail Stop 3561 100 F. Street, N.E. Washington, D.C. 20549 Attn: Irene Paik Suzanne Hayes Re: Evolus, Inc. Amendment No. 2 to Registration Statement on Form S-1 Filed January 29, 2018 File No. 333-222478 Ladies and Gentlemen, Evolus, Inc., a Delaware corporation (the “Company”), hereby provides the following information in response to the comment received from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) in its letter to the Company dated January 30, 2018 (the “Comment Letter”). The Company’s response is preceded by a reproduction of the corresponding Staff comment in italics as set forth in the Comment Letter. In addition, if the Staff would like hard copies of the Registration Statement on Form S-1 (the “Registration Statement”) as filed with the Commission on the date hereof, marked against the Registration Statement as filed with the Commission on January 29, 2018, please so advise and we would be happy to provide such copies. All page number references contained in the Company’s responses below correspond to the page numbers in the Registration Statement. Form S-1 filed January 29, 2018 Prospectus Summary, page 1 1. Please revise your summary to more prominently disclose the use of $5.0 million in proceeds in partial satisfaction of your debt to ALPHAEON. Company Response: The Company acknowledges the Staff’s comment and has revised the disclosure on page 6 of the Registration Statement accordingly. **************** If you have any questions or comments concerning these responses, please do not hesitate to call me at (949) 623-3519 or e-mail me at michael.hedge@klgates.com. Sincerely, /s/ Michael A. Hedge Michael A. Hedge K&L Gates LLP cc: Sasha Parikh, U.S. Securities and Exchange Commission Jim Rosenberg, U.S. Securities and Exchange Commission Murthy Simhambhatla, Ph.D., Evolus, Inc. Jeffrey Plumer, Evolus, Inc. Alexa M. Ekman, K&L Gates LLP Michael J. Zeidel, Skadden, Arps, Slate, Meagher & Flom LLP - 2 -