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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

AI Filing Summary & Sentiment

File numbers found in text: 333-277886

Date
March 13, 2024
Author
By
Form
CORRESP
Company
scPharmaceuticals Inc. (SCPH) (CIK 0001604950)

Letter

SCPHARMACEUTICALS INC.

25 Burlington Mall Road, Suite 203

Burlington, Massachusetts 01803

March 20,

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.

Show Raw Text
CORRESP
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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