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UPLOAD Filing

LB PHARMACEUTICALS INC
Date: April 10, 2026 · CIK: 0001691082 · Accession: 0000000000-26-003643

Offering / Registration Process

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File numbers found in text: 333-294900

Date
April 10, 2026
Author
Division of
Form
UPLOAD
Company
LB PHARMACEUTICALS INC

Letter

Re: LB Pharmaceuticals Inc Registration Statement on Form S-1 Filed April 6, 2026 File No. 333-294900 Dear Heather Turner:

April 10, 2026

Heather Turner Chief Executive Officer LB Pharmaceuticals Inc One Pennsylvania Plaza, Suite 1025 New York, NY 10119

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 Tim Buchmiller at 202-551-3635 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Brandon Fenn, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 10, 2026

Heather Turner
Chief Executive Officer
LB Pharmaceuticals Inc
One Pennsylvania Plaza, Suite 1025
New York, NY 10119

 Re: LB Pharmaceuticals Inc
 Registration Statement on Form S-1
 Filed April 6, 2026
 File No. 333-294900
Dear Heather Turner:

 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 Tim Buchmiller at 202-551-3635 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Life
Sciences
cc: Brandon Fenn, Esq.
</TEXT>
</DOCUMENT>