SEC Comment Letter 0000000000-24-013069 to ARS Pharmaceuticals, Inc. (SPRY) (CIK 0001671858) (SPRY)
ARS Pharmaceuticals, Inc. (SPRY) (CIK 0001671858)
Date: Nov. 25, 2024 · CIK: 0001671858 · Accession: 0000000000-24-013069
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File numbers found in text: 001-39756
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November 25, 2024
Kathleen Scott
Chief Financial Officer
ARS Pharmaceuticals, Inc.
11682 El Camino Real
Suite 120
San Diego, CA 92130
Re:ARS Pharmaceuticals, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2023
File No. 001-39756
Dear Kathleen Scott:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Life Sciences