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Correspondence 0001193125-25-059980 from Verrica Pharmaceuticals Inc. (VRCA)

Verrica Pharmaceuticals Inc.
Date: March 21, 2025 · CIK: 0001660334 · Accession: 0001193125-25-059980

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File numbers found in text: 333-285719

Date
March 21, 2025
Author
John J. Kirby
Form
CORRESP
Company
Verrica Pharmaceuticals Inc.

Letter

Re: Verrica Pharmaceuticals Inc. Registration Statement on Form S-3 (File No. 333-285719) Request for Acceleration of Effective Date Ladies and Gentlemen: 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 (the “ Commission ”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-285719) (the “ Registration Statement ”) to become effective on March 25, 2025, at 4:00 p.m. Eastern Time, or as soon thereafter as is practicable, or at such other time as the Registrant or its legal counsel, Cooley LLP, may request by telephone to the staff of the Commission. The Registrant hereby authorizes each of Mark Ballantyne and Asheley Walker of Cooley LLP to make such a request on its behalf. Once the Registration Statement has been declared effective, please confirm that event with Mark Ballantyne of Cooley LLP, counsel to the Registrant, at (703) 456-8084 or mballantyne@cooley.com, or in his absence, Asheley Walker at (202) 842-7856 or awalker@cooley.com. [Signature page follows]

V ERRICA P HARMACEUTICALS I NC . 44 W. Gay St., Suite 400 West Chester, PA, 19380 March 21, 2025 Via EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Jason Drory

Very truly yours,
Verrica Pharmaceuticals Inc.

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CORRESP
 1
 filename1.htm

 CORRESP

 V ERRICA P HARMACEUTICALS I NC .
 44 W. Gay St., Suite 400 West
Chester, PA, 19380 March 21, 2025 Via
EDGAR U.S. Securities and Exchange Commission Division of
Corporation Finance 100 F Street, N.E. Washington, D.C.
20549 Attn: Jason Drory

 Re:
 Verrica Pharmaceuticals Inc.
 Registration Statement on Form S-3 (File
 No. 333-285719) Request for Acceleration of Effective Date
 Ladies and Gentlemen: 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 (the “ Commission ”) take appropriate action to cause the
above-referenced Registration Statement on Form S-3 (File No. 333-285719) (the “ Registration Statement ”) to become effective on
March 25, 2025, at 4:00 p.m. Eastern Time, or as soon thereafter as is practicable, or at such other time as the Registrant or its legal counsel, Cooley LLP, may request by telephone to the staff of the Commission. The Registrant hereby
authorizes each of Mark Ballantyne and Asheley Walker of Cooley LLP to make such a request on its behalf. Once the Registration Statement has been
declared effective, please confirm that event with Mark Ballantyne of Cooley LLP, counsel to the Registrant, at (703) 456-8084 or mballantyne@cooley.com, or in his absence, Asheley Walker at (202) 842-7856 or awalker@cooley.com. [Signature page follows]

 Very truly yours,

 Verrica Pharmaceuticals Inc.

 By:

 /s/ John J. Kirby

 John J. Kirby

 Interim Chief Financial Officer

 cc:
 Jayson Rieger, Verrica Pharmaceuticals Inc.
 Christopher Hayes, Verrica Pharmaceuticals Inc.
 Mark Ballantyne, Cooley LLP
 Darren DeStefano, Cooley LLP
 Asheley Walker, Cooley LLP
 Signature Page to Company Acceleration Request – S-3