SEC Company Response from Eton Pharmaceuticals, (ETON) — Aug 24, 2020
Eton Pharmaceuticals, Inc.
Date: Aug. 24, 2020 · CIK: 0001710340 · Accession: 0001493152-20-016594
AI Filing Summary & Sentiment
File numbers found in text: 333-240252
Letter
Eton Pharmaceuticals, Inc.
W. Field Parkway, Suite 235
Deer Park, Illinois 60010-7208
August 24, 2020
Via EDGAR Submission
Securities and Exchange Commission
F Street, N.E.
Washington, D.C. 20549
Attention: Irene Paik
Re: Eton Pharmaceuticals, Inc.
Registration Statement on Form S-3
SEC File No. 333-240252
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Eton Pharmaceuticals, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-240252), as amended (the “Registration Statement”), to 4:00 p.m. Eastern Time, Tuesday August 25, 2020 or as soon thereafter as practicable. The Company hereby acknowledges its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed public offering of any securities specified in the above-referenced Registration Statement. In addition, the Company acknowledges that:
● should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
● the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
● the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please contact Geoffrey R. Morgan, counsel to the Company, at (414) 588-2948 or via email at gmorgan@crokefairchild.com, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Sincerely,
Eton
Pharmaceuticals, Inc.
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CORRESP
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Eton
Pharmaceuticals, Inc.
21925
W. Field Parkway, Suite 235
Deer
Park, Illinois 60010-7208
August
24, 2020
Via
EDGAR Submission
Securities
and Exchange Commission
100
F Street, N.E.
Washington,
D.C. 20549
Attention:
Irene Paik
Re:
Eton
Pharmaceuticals, Inc.
Registration
Statement on Form S-3
SEC
File No. 333-240252
Ladies
and Gentlemen:
Pursuant
to Rule 461 of the Securities Act of 1933, as amended, Eton Pharmaceuticals, Inc. (the “Company”) hereby requests
acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-240252), as amended (the “Registration
Statement”), to 4:00 p.m. Eastern Time, Tuesday August 25, 2020 or as soon thereafter as practicable. The Company hereby
acknowledges its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended,
as they relate to the proposed public offering of any securities specified in the above-referenced Registration Statement. In
addition, the Company acknowledges that:
●
should
the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority,
declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
●
the
action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not
relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
●
the
Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States.
Please
contact Geoffrey R. Morgan, counsel to the Company, at (414) 588-2948 or via email at gmorgan@crokefairchild.com, as soon as the
Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Sincerely,
Eton
Pharmaceuticals, Inc.
By:
/s/
W. Wilson Troutman
Title:
Chief
Financial Officer and Secretary
(Principal Financial Officer)
cc:
Geoffrey
R. Morgan