SEC Company Response from Scopus BioPharma Inc. (SCPS) (CIK 0001772028) — Jan 13, 2022
Scopus BioPharma Inc. (SCPS) (CIK 0001772028)
Date: Jan. 13, 2022 · CIK: 0001772028 · Accession: 0001104659-22-003986
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File numbers found in text: 333-261991
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CORRESP
1
filename1.htm
VIA EDGAR
January 13, 2022
Division of Corporation Finance
Office of Life Sciences
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:
Scopus BioPharma Inc.
Acceleration Request for Registration Statement on Form S-3
File No. 333-261991
Ladies and Gentlemen:
Pursuant to Rule 461
under the Securities Act of 1933, as amended (the “Act”), Scopus BioPharma Inc. (the “Company”)
hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”)
be accelerated to January 18, 2022, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel,
Dechert LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration
request, the Company acknowledges that it is aware of its responsibilities under the Act. Once the Registration Statement is effective,
please orally confirm the event with our counsel, Dechert LLP by calling Anna Tomczyk at (212) 641-5626.
If you have any questions
regarding this request, please contact Anna Tomczyk of Dechert LLP at (212) 641-5626.
Sincerely,
SCOPUS BIOPHARMA INC.
/s/ Joshua R. Lamstein
Joshua R. Lamstein
Chairman
cc:
David S. Rosenthal, Dechert LLP
Anna Tomczyk, Dechert LLP