CORRESP Filing
LB PHARMACEUTICALS INC
Date: Sept. 9, 2025 · CIK: 0001691082 · Accession: 0001193125-25-198852
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-289812
Letter
LB Pharmaceuticals Inc One Pennsylvania Plaza, Suite 1025 New York, NY 10119 September 9, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549 Attn: Christine Torney, Mary Mast, Doris Stacey Gama, and Laura Crotty Re: LB Pharmaceuticals Inc Registration Statement on Form S-1, as amended (File No. 333-289812) Request for Acceleration of Effective Date Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, LB Pharmaceuticals Inc (the “ Company ”) hereby requests that the U.S. Securities and Exchange Commission (the “ Commission ”) accelerate the effective date of the above-referenced Registration Statement on Form S-1 (as amended to date, the “ Registration Statement ”) and declare the Registration Statement effective as of 4:00 p.m. Eastern time, on September 10, 2025, or as soon thereafter as possible, or at such other time as its legal counsel, Cooley LLP, may request by telephone to the staff of the Commission. Once the Registration Statement has been declared effective, please orally confirm that event with Divakar Gupta of Cooley LLP at (212) 479-6474 or, in his absence, Brandon Fenn of Cooley LLP at (212) 479-6626. Under separate cover, you will receive today a letter from the managing underwriters of the proposed offering joining in the Company’s request for acceleration of the effectiveness of the Registration Statement.
Very truly yours,
LB Pharmaceuticals Inc
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CORRESP 1 filename1.htm CORRESP LB Pharmaceuticals Inc One Pennsylvania Plaza, Suite 1025 New York, NY 10119 September 9, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549 Attn: Christine Torney, Mary Mast, Doris Stacey Gama, and Laura Crotty Re: LB Pharmaceuticals Inc Registration Statement on Form S-1, as amended (File No. 333-289812) Request for Acceleration of Effective Date Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, LB Pharmaceuticals Inc (the “ Company ”) hereby requests that the U.S. Securities and Exchange Commission (the “ Commission ”) accelerate the effective date of the above-referenced Registration Statement on Form S-1 (as amended to date, the “ Registration Statement ”) and declare the Registration Statement effective as of 4:00 p.m. Eastern time, on September 10, 2025, or as soon thereafter as possible, or at such other time as its legal counsel, Cooley LLP, may request by telephone to the staff of the Commission. Once the Registration Statement has been declared effective, please orally confirm that event with Divakar Gupta of Cooley LLP at (212) 479-6474 or, in his absence, Brandon Fenn of Cooley LLP at (212) 479-6626. Under separate cover, you will receive today a letter from the managing underwriters of the proposed offering joining in the Company’s request for acceleration of the effectiveness of the Registration Statement. Very truly yours, LB Pharmaceuticals Inc /s/ Heather Turner By: Heather Turner Title: Chief Executive Officer cc: Gad Soffer, LB Pharmaceuticals Inc Marc Panoff, LB Pharmaceuticals Inc Divakar Gupta, Cooley LLP Brandon Fenn, Cooley LLP Marc Recht, Cooley LLP Minkyu Park, Cooley LLP William C. Hicks, Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. John T. Rudy, Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. Alok A. Choksi, Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.