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SEC Comment Letter for EXICURE, INC. (XCUR) (CIK 0001698530) (XCUR) — Oct 4, 2018

EXICURE, INC. (XCUR) (CIK 0001698530)
Date: Oct. 4, 2018 · CIK: 0001698530 · Accession: 0000000000-18-031275

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File numbers found in text: 333-227475

Date
October 3, 2018
Author
David A. Giljohann, Ph.D.
Form
UPLOAD
Company
EXICURE, INC. (XCUR) (CIK 0001698530)

Letter

October 3, 2018 David A. Giljohann, Ph.D. Chief Executive Officer and Director Exicure, Inc. 8045 Lamon Avenue, Suite 410 Skokie, IL 60077 Re:Exicure, Inc. Registration Statement on Form S-1 Filed September 21, 2018 File No. 333-227475 Dear Dr. Giljohann: 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 Jeffrey Gabor at 202-551-2544 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance cc: Sam Zucker, Esq.

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October 3, 2018
David A. Giljohann, Ph.D.
Chief Executive Officer and Director
Exicure, Inc.
8045 Lamon Avenue, Suite 410
Skokie, IL 60077
Re:Exicure, Inc.
Registration Statement on Form S-1
Filed September 21, 2018
File No. 333-227475
Dear Dr. Giljohann:
            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 Jeffrey Gabor at 202-551-2544 with any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance
cc:       Sam Zucker, Esq.