SEC Comment Letter 0000000000-23-003639 to Eton Pharmaceuticals, Inc. (ETON) (CIK 0001710340) (ETON)
Eton Pharmaceuticals, Inc. (ETON) (CIK 0001710340)
Date: April 12, 2023 · CIK: 0001710340 · Accession: 0000000000-23-003639
AI Filing Summary & Sentiment
File numbers found in text: 333-271196
Letter
United States securities and exchange commission logo April 12, 2023 Sean Brynjelsen President and Chief Executive Officer Eton Pharmaceuticals, Inc. 21925 W. Field Parkway, Suite 235 Deer Park, IL 60010 Re:Eton Pharmaceuticals, Inc. Registration Statement on Form S-3 Filed April 7, 2023 File No. 333-271196 Dear Sean 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 Arzhang Navai at 202-551-4676 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Geoffrey Morgan
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United States securities and exchange commission logo
April 12, 2023
Sean Brynjelsen
President and Chief Executive Officer
Eton Pharmaceuticals, Inc.
21925 W. Field Parkway, Suite 235
Deer Park, IL 60010
Re:Eton Pharmaceuticals, Inc.
Registration Statement on Form S-3
Filed April 7, 2023
File No. 333-271196
Dear Sean 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 Arzhang Navai at 202-551-4676 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Geoffrey Morgan