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SEC Company Response from Arcutis Biotherapeutics, Inc. (ARQT) (CIK 0001787306) (ARQT) — Jan 28, 2020

Arcutis Biotherapeutics, Inc. (ARQT) (CIK 0001787306)
Date: Jan. 28, 2020 · CIK: 0001787306 · Accession: 0001193125-20-016867

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File numbers found in text: 001-39186, 333-235806

Date
January 28, 2020
Author
By
Form
CORRESP
Company
Arcutis Biotherapeutics, Inc. (ARQT) (CIK 0001787306)

Letter

Arcutis Biotherapeutics, Inc.

2945 Townsgate Road, Suite 110

Westlake Village, CA 91361

January 28, 2020

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Attention: Julia Griffith

Dietrich King

Christine Torney

Angela Connell

Re: Arcutis Biotherapeutics, Inc. Registration Statement on Form S-1 (File No. 333-235806) originally filed January 6, 2020, as amended, and corresponding Registration Statement on Form 8-A (File No. 001-39186) filed January 21, 2020.

Requested Date: January 30, 2020

Requested Time: 4:00 PM Eastern Time

Ladies and Gentlemen:

Arcutis Biotherapeutics, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission take appropriate action to declare the above-captioned Registration Statements on Form S-1 and Form 8-A effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.

The Registrant hereby authorizes Robert A. Freedman or Julia Forbess, both of whom are attorneys with the Registrant’s outside legal counsel, Fenwick & West LLP, to orally modify or withdraw this request for acceleration.

The Registrant requests that it be notified of such effectiveness by a telephone call to Mr. Freedman at (650) 335-7292 or, in his absence, Ms. Forbess at (415) 875-2420.

* * *

Sincerely,
ARCUTIS BIOTHERAPEUTICS, INC.

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CORRESP
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CORRESP

 Arcutis Biotherapeutics, Inc.

2945 Townsgate Road, Suite 110

 Westlake Village, CA 91361

January 28, 2020

 VIA EDGAR

United States Securities and Exchange Commission

 Division of
Corporation Finance

 100 F Street, NE

 Washington, DC 20549

Attention:
 Julia Griffith

 Dietrich King

 Christine Torney

 Angela Connell

Re:
 Arcutis Biotherapeutics, Inc. Registration Statement on Form S-1 (File No. 333-235806) originally filed January 6, 2020, as amended, and corresponding Registration Statement on Form 8-A (File
No. 001-39186) filed January 21, 2020.

 Requested Date: January 30, 2020

Requested Time: 4:00 PM Eastern Time

 Ladies and Gentlemen:

Arcutis Biotherapeutics, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission take
appropriate action to declare the above-captioned Registration Statements on Form S-1 and Form 8-A effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.

The Registrant hereby authorizes Robert A. Freedman or Julia Forbess, both of whom are attorneys with the Registrant’s outside legal
counsel, Fenwick & West LLP, to orally modify or withdraw this request for acceleration.

 The Registrant requests that it be
notified of such effectiveness by a telephone call to Mr. Freedman at (650) 335-7292 or, in his absence, Ms. Forbess at (415) 875-2420.

* * *

Sincerely,

ARCUTIS BIOTHERAPEUTICS, INC.

By:

 /s/ Todd Franklin Watanabe

Todd Franklin Watanabe

Chief Executive Officer

cc:
 Todd Franklin Watanabe, Chief Executive Officer

 Arcutis Biotherapeutics, Inc.

 Robert A. Freedman, Esq.

 Matthew Rossiter, Esq.

 Fenwick & West LLP