Correspondence 0001193125-24-072134 from scPharmaceuticals Inc. (SCPH) (CIK 0001604950)
scPharmaceuticals Inc. (SCPH) (CIK 0001604950)
Date: March 20, 2024 · CIK: 0001604950 · Accession: 0001193125-24-072134
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File numbers found in text: 333-277886
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CORRESP 1 filename1.htm CORRESP SCPHARMACEUTICALS INC. 25 Burlington Mall Road, Suite 203 Burlington, Massachusetts 01803 March 20, 2024 Via EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, DC 20549 Attention: Daniel Crawford Re: scPharmaceuticals Inc. Registration Statement on Form S-3 Filed March 13, 2024 File No. 333-277886 To the addressee set forth above: Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, scPharmaceuticals Inc. (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-277886) be accelerated by the Securities and Exchange Commission to 4:30 p.m. Washington D.C. time on March 22, 2024 or as soon as practicable thereafter. The Company requests that we be notified of such effectiveness by a telephone call to Peter N. Handrinos of Latham & Watkins LLP at (617) 948-6060 or Wesley C. Holmes of Latham & Watkins LLP at (617) 948-6027 and that such effectiveness also be confirmed in writing. Sincerely, scPharmaceuticals Inc. By: /s/ Rachael Nokes Rachael Nokes Chief Financial Officer cc: Peter N. Handrinos, Latham & Watkins LLP Wesley C. Holmes, Latham & Watkins LLP