SEC Comment Letter 0000000000-23-000139 to Celcuity Inc. (CELC) (CIK 0001603454) (CELC)
Celcuity Inc. (CELC) (CIK 0001603454)
Date: Jan. 5, 2023 · CIK: 0001603454 · Accession: 0000000000-23-000139
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File numbers found in text: 333-269090
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United States securities and exchange commission logo
January 5, 2023
Brian F. Sullivan
Chief Executive Officer
Celcuity Inc.
16305 36th Avenue N., Suite 100
Minneapolis, MN 55446
Re:Celcuity Inc.
Registration Statement on Form S-3
Filed December 30, 2022
File No. 333-269090
Dear Brian F. Sullivan:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Dorrie Yale at 202-551-8776 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Joseph J. Schauer