Correspondence 0001193125-22-305993 from Verrica Pharmaceuticals Inc. (VRCA)
Verrica Pharmaceuticals Inc.
Date: Dec. 15, 2022 · CIK: 0001660334 · Accession: 0001193125-22-305993
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File numbers found in text: 333-268229
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CORRESP 1 filename1.htm CORRESP December 15, 2022 VIA EDGAR Ada D. Sarmento U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Verrica Pharmaceuticals Inc. Registration Statement on Form S-3 (File No. 333-268229) Request for Acceleration of Effective Date Acceleration Request Requested Date: Monday, December 19, 2022 Requested Time: 8:00 a.m. Eastern Time Dear Ms. Sarmento: In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-268229) (the “Registration Statement”) to become effective on December 19, 2022, at 8:00 a.m. Eastern Time, or as soon thereafter as is practicable. Once the Registration Statement has been declared effective, please orally confirm that event with Mark Ballantyne of Cooley LLP, counsel to the Registrant, at (703) 456-8084, or in his absence, Andrew Durand at (202) 776-2069. Very truly yours, Verrica Pharmaceuticals Inc. By: /s/ P. Terence Kohler Jr. P. Terence Kohler Jr. Chief Financial Officer