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SEC Comment Letter 0000000000-23-010267 to Arcutis Biotherapeutics, Inc. (ARQT) (CIK 0001787306) (ARQT)

Arcutis Biotherapeutics, Inc. (ARQT) (CIK 0001787306)
Date: Sept. 18, 2023 · CIK: 0001787306 · Accession: 0000000000-23-010267

AI Filing Summary & Sentiment

Date
September 18, 2023
Author
Not clearly detected
Form
UPLOAD
Company
Arcutis Biotherapeutics, Inc. (ARQT) (CIK 0001787306)

Letter

United States securities and exchange commission logo September 18, 2023 John Smither Interim Chief Financial Officer Arcutis Biotherapeutics, Inc. 3027 Townsgate Road Suite 300 Westlake Village , CA 91361 Re:Arcutis Biotherapeutics, Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 Filed February 28, 2023 File No. 001- 39186 Dear John Smither: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Life Sciences

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United States securities and exchange commission logo
September 18, 2023
John Smither
Interim Chief Financial Officer
Arcutis Biotherapeutics, Inc.
3027 Townsgate Road
Suite 300
Westlake Village , CA 91361
Re:Arcutis Biotherapeutics, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed February 28, 2023
File No. 001- 39186
Dear John Smither:
            We have completed our review of your filing.  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.
Sincerely,
Division of Corporation Finance
Office of Life Sciences