SEC Comment Letter 0000000000-23-002802 to SPRUCE BIOSCIENCES, INC. (SPRB) (CIK 0001683553) (SPRB)
SPRUCE BIOSCIENCES, INC. (SPRB) (CIK 0001683553)
Date: March 21, 2023 · CIK: 0001683553 · Accession: 0000000000-23-002802
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File numbers found in text: 333-270612
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United States securities and exchange commission logo
March 21, 2023
Javier Szwarcberg, M.D., MPH
Chief Executive Officer
Spruce Biosciences, Inc.
611 Gateway Boulevard, Suite 740
South San Francisco, CA 94080
Re:Spruce Biosciences, Inc.
Registration Statement on Form S-3
Filed March 16, 2023
File No. 333-270612
Dear Javier Szwarcberg:
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 Jason Drory at 202-551-8342 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Alexa Smith