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
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CORRESP 1 filename1.htm 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