Correspondence 0000950170-23-011932 from SPRUCE BIOSCIENCES, INC. (SPRB) (CIK 0001683553) (SPRB)
SPRUCE BIOSCIENCES, INC. (SPRB) (CIK 0001683553)
Date: April 5, 2023 · CIK: 0001683553 · Accession: 0000950170-23-011932
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File numbers found in text: 333-270612
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CORRESP 1 filename1.htm CORRESP Spruce Biosciences, Inc. 611 Gateway Blvd, Suite 740 South San Francisco, California 94080 April 5, 2023 Via EDGAR Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attn: Jason Drory RE: Spruce Biosciences, Inc. Registration Statement on Form S-3 Filed March 16, 2023 File No. 333-270612 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective at 4:30 p.m. Eastern Time on April 7, 2023, or as soon thereafter as is practicable. Once the above-referenced Registration Statement has been declared effective, please orally confirm that event with Alexa Smith of Cooley LLP, counsel to the Registrant, at (858) 550-6183. Spruce Biosciences, inc. By: /s/ Samir Gharib _ Samir Gharib President and Chief Financial Officer