August 12, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Christine Westbrook, Office of Life Sciences
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Re: |
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DURECT Corporation Registration Statement on Form S-3 Filed July 30, 2021 File No. 333-258333 REQUEST FOR ACCELERATION OF EFFECTIVENESS |
Acceleration Request
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Requested Date: |
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August 16, 2021 |
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Requested Time: |
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4:00 p.m. Eastern Time |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, DURECT Corporation (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to declare the Company’s Registration Statement on Form S-3 (File No. 333-258333) effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.
The Company hereby authorizes Stephen Thau, who is an attorney with the Company’s outside legal counsel, Orrick, Herrington & Sutcliffe LLP, to orally modify or withdraw this request for acceleration.
The Company requests that it be notified of such effectiveness by a telephone call to Mr. Thau at (212) 506-5076.
[Signature page follows]
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Sincerely, |
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DURECT CORPORATION |
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By: |
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/s/ Michael H. Arenberg |
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Name: Michael H. Arenberg |
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Title: Chief Financial Officer |
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cc: |
James E. Brown, DURECT Corporation |
Stephen Thau, Esq., Orrick, Herrington & Sutcliffe LLP