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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

AI Filing Summary & Sentiment

File numbers found in text: 333-261991

Date
January 13, 2022
Author
Not clearly detected
Form
CORRESP
Company
Scopus BioPharma Inc. (SCPS) (CIK 0001772028)

Letter

Re: Scopus BioPharma Inc.

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

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.

Show Raw Text
CORRESP
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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