-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Q2tBiSjJFrrBOSrEhzzuDewy/EepRqdjui1DHX4CCA4a66/mAlfx4ZCN+GIeOilw FvrVGBI8/1SXsf/6OVaOJQ== 0001104659-05-045773.txt : 20060914 0001104659-05-045773.hdr.sgml : 20060914 20050926211526 ACCESSION NUMBER: 0001104659-05-045773 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050926 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SUNESIS PHARMACEUTICALS INC CENTRAL INDEX KEY: 0001061027 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 943295878 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 341 OYSTER POINT BOULEVARD CITY: SOUTH SAN FRANCISCO STATE: CA ZIP: 94080 BUSINESS PHONE: 650-266-3500 MAIL ADDRESS: STREET 1: 341 OYSTER POINT BOULEVARD CITY: SOUTH SAN FRANCISCO STATE: CA ZIP: 94080 FORMER COMPANY: FORMER CONFORMED NAME: MOSAIC PHARMACEUTICALS INC DATE OF NAME CHANGE: 19980709 CORRESP 1 filename1.htm

 

Sunesis Pharmaceuticals, Inc.

341 Oyster Point Boulevard

South San Francisco, California 94080

 

 

September 26, 2005

 

VIA FACSIMILE AND EDGAR TRANSMISSION

 

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C.  20549

 

Attention:

 

Jeffrey P. Riedler, Assistant Director

 

 

Zafar Hasan, Attorney-Advisor

 

 

Suzanne Hayes, Attorney-Advisor

 

 

Ibolya Ignat, Staff Accountant

 

 

James Atkinson, Staff Accountant

 

 

 

Re:

 

Sunesis Pharmaceuticals, Inc.

 

 

Registration Statement on Form S-1

 

 

File No. 333-121646

 

Ladies and Gentlemen:

 

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-1 (No. 333-121646) (the “Registration Statement”) of Sunesis Pharmaceuticals, Inc. (the “Company”).  We respectfully request that the Registration Statement become effective as of 9:00 a.m., Washington, D.C. time, on September 27, 2005, or as soon as practicable thereafter.  Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling William Davisson at (650) 463-2660.  We also respectfully request that a copy of the written order from the Securities and Exchange Commission (the “Commission”) verifying the effective time and date of the Registration Statement be sent to our counsel, Latham & Watkins LLP, Attention: William Davisson, by facsimile to (650) 463-2600.

 

The Company acknowledges the following:

 

•      Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

•      The action of the Commission or the staff, acting pursuant to delegated authority in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

•      The Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

Please do not hesitate to call William Davisson at (650) 463-2660 if you have any questions regarding this request.

 

 

Very truly yours,

 

 

 

/s/ Daryl B. Winter, Ph.D.

 

 

 

 

Daryl B. Winter, Ph.D.

 

Senior Vice President, General Counsel and
Corporate Secretary

 

 -----END PRIVACY-ENHANCED MESSAGE-----