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SEC Comment Letter for Verrica Pharmaceuticals Inc. (VRCA) (CIK 0001660334) (VRCA) — Mar 23, 2020

Verrica Pharmaceuticals Inc. (VRCA) (CIK 0001660334)
Date: March 23, 2020 · CIK: 0001660334 · Accession: 0000000000-20-002517

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File numbers found in text: 333-237171

Date
March 23, 2020
Author
Ted White
Form
UPLOAD
Company
Verrica Pharmaceuticals Inc. (VRCA) (CIK 0001660334)

Letter

March 23, 2020 Ted White Chief Executive Officer Verrica Pharmaceuticals Inc. 10 North High Street, Suite 200 West Chester, PA 19380 Re:Verrica Pharmaceuticals Inc. Registration Statement on Form S-3 Filed March 13, 2020 File No. 333-237171 Dear Mr. White: 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 Ada D. Sarmento at 202-551-3798 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Darren K. DeStefano, Esq.

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March 23, 2020
Ted White
Chief Executive Officer
Verrica Pharmaceuticals Inc.
10 North High Street, Suite 200
West Chester, PA 19380
Re:Verrica Pharmaceuticals Inc.
Registration Statement on Form S-3
Filed March 13, 2020
File No. 333-237171
Dear Mr. White:
            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 Ada D. Sarmento at 202-551-3798 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Darren K. DeStefano, Esq.