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SEC Comment Letter 0000000000-22-012371 to Verrica Pharmaceuticals Inc. (VRCA)

Verrica Pharmaceuticals Inc.
Date: Nov. 15, 2022 · CIK: 0001660334 · Accession: 0000000000-22-012371

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File numbers found in text: 333-268229

Date
November 14, 2022
Author
Ted White
Form
UPLOAD
Company
Verrica Pharmaceuticals Inc.

Letter

United States securities and exchange commission logo November 14, 2022 Ted White Chief Executive Officer Verrica Pharmaceuticals Inc. 44 W. Gay St., Suite 400 West Chester, PA 19380 Re:Verrica Pharmaceuticals Inc. Registration Statement on Form S-3 Filed November 7, 2022 File No. 333-268229 Dear Ted 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: Mark Ballantyne, Esq.

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United States securities and exchange commission logo
November 14, 2022
Ted White
Chief Executive Officer
Verrica Pharmaceuticals Inc.
44 W. Gay St., Suite 400
West Chester, PA 19380
Re:Verrica Pharmaceuticals Inc.
Registration Statement on Form S-3
Filed November 7, 2022
File No. 333-268229
Dear Ted 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:       Mark Ballantyne, Esq.