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
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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