Correspondence 0001628280-24-003417 from Arcutis Biotherapeutics, Inc. (ARQT) (CIK 0001787306) (ARQT)
Arcutis Biotherapeutics, Inc. (ARQT) (CIK 0001787306)
Date: Feb. 6, 2024 · CIK: 0001787306 · Accession: 0001628280-24-003417
AI Filing Summary & Sentiment
File numbers found in text: 333-276794
Letter
Document
Arcutis Biotherapeutics, Inc.
3027 Townsgate Road, Suite 300
Westlake Village, California 91361
February 6, 2024
VIA EDGAR AND E-MAIL
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Alan Campbell
Re: Arcutis Biotherapeutics, Inc. Registration Statement on Form S-3 (Registration No. 333-276794)
To the addressee set forth above:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (Registration No. 333-276794) (the “Registration Statement”) of Arcutis Biotherapeutics, Inc. We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on February 8, 2024, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Latham & Watkins LLP, may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Ross McAloon at (714) 755-8051.
Thank you for your assistance in this matter.
Sincerely,
ARCUTIS BIOTHERAPEUTICS, INC.
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CORRESP 1 filename1.htm Document Arcutis Biotherapeutics, Inc. 3027 Townsgate Road, Suite 300 Westlake Village, California 91361 February 6, 2024 VIA EDGAR AND E-MAIL United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Alan Campbell Re: Arcutis Biotherapeutics, Inc. Registration Statement on Form S-3 (Registration No. 333-276794) To the addressee set forth above: In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (Registration No. 333-276794) (the “Registration Statement”) of Arcutis Biotherapeutics, Inc. We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on February 8, 2024, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Latham & Watkins LLP, may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Ross McAloon at (714) 755-8051. Thank you for your assistance in this matter. Sincerely, ARCUTIS BIOTHERAPEUTICS, INC. By: /s/ Masaru Matsuda Masaru Matsuda General Counsel cc: Frank Watanabe, Arcutis Biotherapeutics, Inc. John Smither, Arcutis Biotherapeutics, Inc. Shayne Kennedy, Latham & Watkins LLP Ross McAloon, Latham & Watkins LLP