SEC Comment Letter for Eton Pharmaceuticals, Inc. (ETON) (CIK 0001710340) (ETON) — Dec 10, 2019
Eton Pharmaceuticals, Inc. (ETON) (CIK 0001710340)
Date: Dec. 10, 2019 · CIK: 0001710340 · Accession: 0000000000-19-016252
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File numbers found in text: 333-235329
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December 10, 2019
Sean E. Brynjelsen
President and Chief Executive Officer
Eton Pharmaceuticals, Inc.
21925 W. Field Parkway, Suite 235
Deer Park, Illinois 60010
Re:Eton Pharmaceuticals, Inc.
Registration Statement on Form S-3
Filed December 2, 2019
File No. 333-235329
Dear Mr. Brynjelsen:
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 Irene Paik at 202-551-6553 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Geoffrey R. Morgan - Croke Fairchild Morgan & Beres