CORRESP Filing
LB PHARMACEUTICALS INC
Date: April 10, 2026 · CIK: 0001691082 · Accession: 0001193125-26-151255
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294900
Letter
Re: LB Pharmaceuticals Inc Registration Statement on Form S- 1 File No. 333- 294900 Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “ Registrant ”) hereby requests that the U.S. Securities and Exchange Commission (the “ Commission ”) take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-294900) (the “ Registration Statement ”) to become effective on Tuesday, April 14, 2026, at 4:00 p.m., Eastern Time, or as soon as practicable thereafter, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission (the “ Staff ”). The Registrant hereby authorizes Brandon Fenn of Cooley LLP, counsel to the Registrant, to make such request on its behalf. Once the Registration Statement has been declared effective, please orally confirm that event with Brandon Fenn of Cooley LLP, counsel to the Registrant, at (212) 479 6626, or in his absence Minkyu Park of Cooley LLP at (212) 479 6588. Very truly yours,
LB PHARMACEUTICALS INC One Pennsylvania Plaza, Suite 1025 New York, NY 10119 (212) 605-0300 April 10, 2026 Via EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Information Technologies and Services 100 F Street, N.E. Washington, D.C. 20549
LB PHARMACEUTICALS INC
By:
/s/ Heather Turner
Name:
Heather Turner
Title:
Chief Executive Officer
cc: Brandon Fenn, Cooley LLP Minkyu Park, Cooley LLP
Show Raw Text
CORRESP 1 filename1.htm CORRESP LB PHARMACEUTICALS INC One Pennsylvania Plaza, Suite 1025 New York, NY 10119 (212) 605-0300 April 10, 2026 Via EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Information Technologies and Services 100 F Street, N.E. Washington, D.C. 20549 Re: LB Pharmaceuticals Inc Registration Statement on Form S- 1 File No. 333- 294900 Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “ Registrant ”) hereby requests that the U.S. Securities and Exchange Commission (the “ Commission ”) take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-294900) (the “ Registration Statement ”) to become effective on Tuesday, April 14, 2026, at 4:00 p.m., Eastern Time, or as soon as practicable thereafter, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission (the “ Staff ”). The Registrant hereby authorizes Brandon Fenn of Cooley LLP, counsel to the Registrant, to make such request on its behalf. Once the Registration Statement has been declared effective, please orally confirm that event with Brandon Fenn of Cooley LLP, counsel to the Registrant, at (212) 479 6626, or in his absence Minkyu Park of Cooley LLP at (212) 479 6588. Very truly yours, LB PHARMACEUTICALS INC By: /s/ Heather Turner Name: Heather Turner Title: Chief Executive Officer cc: Brandon Fenn, Cooley LLP Minkyu Park, Cooley LLP