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SEC Comment Letter for EXICURE, INC. (XCUR) (CIK 0001698530) (XCUR) — Dec 23, 2020

EXICURE, INC. (XCUR) (CIK 0001698530)
Date: Dec. 23, 2020 · CIK: 0001698530 · Accession: 0000000000-20-012388

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File numbers found in text: 333-251555

Date
December 23, 2020
Author
David A. Giljohann, Ph.D
Form
UPLOAD
Company
EXICURE, INC. (XCUR) (CIK 0001698530)

Letter

United States securities and exchange commission logo December 23, 2020 David A. Giljohann, Ph.D Chief Executive Officer Exicure, Inc. 2430 N. Halsted St. Chicago, IL 60614 Re:Exicure, Inc. Registration Statement on Form S-3 Filed December 21, 2020 File No. 333-251555 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 David Gessert at 202-551-2326 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Lily Colahan

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United States securities and exchange commission logo
December 23, 2020
David A. Giljohann, Ph.D
Chief Executive Officer
Exicure, Inc.
2430 N. Halsted St.
Chicago, IL 60614
Re:Exicure, Inc.
Registration Statement on Form S-3
Filed December 21, 2020
File No. 333-251555
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 David Gessert at 202-551-2326 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Lily Colahan