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SEC Company Response from Evolus, Inc. (EOLS) (CIK 0001570562) (EOLS) — Feb 5, 2018

Evolus, Inc. (EOLS) (CIK 0001570562)
Date: Feb. 5, 2018 · CIK: 0001570562 · Accession: 0001628280-18-001071

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File numbers found in text: 333-222478

Date
February 5, 2018
Author
By
Form
CORRESP
Company
Evolus, Inc. (EOLS) (CIK 0001570562)

Letter

VIA EDGAR Division of Corporation Finance Request for Acceleration Acceleration Request Request Date: February 7, 2018 Request Time: 4:30 p.m. Eastern Time (or as soon thereafter as practicable)

Dear Ms. Paik:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Evolus, Inc., a Delaware corporation (the “Registrant”), hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 (File No. 333-222478), to become effective at 4:30 p.m. Eastern Time on February 7, 2018, or as soon thereafter as practicable, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes K&L Gates LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.

The Registrant requests that it be notified of such effectiveness by a telephone call to Michael A. Hedge at (949) 623-3519, or in his absence, Alexa M. Ekman at (949) 623-3603.

Sincerely,
EVOLUS, INC.

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CORRESP
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		Document

Evolus, Inc.

17901 Von Karman Avenue, Suite 150

Irvine, California 92614

February 5, 2018

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn:

 Irene Paik

 Suzanne Hayes

Re:

 Evolus, Inc.

 Registration Statement on Form S-1

 File No. 333-222478

 Request for Acceleration

Acceleration Request

Request Date: February 7, 2018

Request Time: 4:30 p.m. Eastern Time (or as soon thereafter as practicable)

Dear Ms. Paik:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Evolus, Inc., a Delaware corporation (the “Registrant”), hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 (File No. 333-222478), to become effective at 4:30 p.m. Eastern Time on February 7, 2018, or as soon thereafter as practicable, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes K&L Gates LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.

The Registrant requests that it be notified of such effectiveness by a telephone call to Michael A. Hedge at (949) 623-3519, or in his absence, Alexa M. Ekman at (949) 623-3603.

Sincerely,

EVOLUS, INC.

By:

 /s/ Murthy Simhambhatla, Ph.D.

 Murthy Simhambhatla, Ph.D.

 President and Chief Executive Officer

cc:

 Jeffrey J. Plumer, Evolus, Inc.

 Michael A. Hedge, K&L Gates LLP

 Alexa M. Ekman, K&L Gates LLP