Correspondence 0001213900-25-011202 from Apimeds Pharmaceuticals US, Inc. (APUS)
Apimeds Pharmaceuticals US, Inc.
Date: Feb. 7, 2025 · CIK: 0001894525 · Accession: 0001213900-25-011202
AI Filing Summary & Sentiment
File numbers found in text: 333-282324
Show Raw Text
CORRESP
1
filename1.htm
D. Boral Capital LLC
590 Madison Ave., 39th Floor
New York, NY 10022
February
7, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F St., NE
Washington, D.C. 20549
Re:
Apimeds Pharmaceuticals US, Inc.
Registration Statement on Form S-1 (File No. 333-282324)
Ladies and Gentlemen:
Pursuant to Rule 461
of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, D. Boral
Capital LLC, as representative of the underwriters, hereby requests acceleration of the effective date of the above-referenced Registration
Statement so that it will become effective at 5:00 p.m. Eastern Time on Tuesday, February 11, 2025, or as soon thereafter as practicable.
Pursuant to Rule 460 under
the Securities Act, please be advised that there will be distributed to each underwriter, who is reasonably anticipated to be invited
to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable
to secure adequate distribution of the preliminary prospectus.
The undersigned confirms that
it has complied with and will continue to comply with, and it has been informed or will be informed by participating dealers that they
have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with
the above-referenced issue.
Very truly yours,
D. Boral Capital LLC
By:
/s/ Philip Wiederlight
Name:
Philip Wiederlight
Title:
COO and Supervisory Principal