CORRESP 1 filename1.htm Acceleration Request

TRIUS THERAPEUTICS, INC.

6310 Nancy Ridge Drive, Suite 101

San Diego, California 92121

(858) 452-0370

July 23, 2010

VIA FACSIMILE AND EDGAR

United States Securities and Exchange Commission

Division of Corporate Finance

Mail Stop 4720

100 F Street, N.E.

Washington, D.C. 20549

 

Attn:    Jeffrey Riedler
         John L. Krug
         Daniel Greenspan
         Vanessa Robertson
         Joel Parker

 

Re:     Trius Therapeutics, Inc. (the “Company”)
         Registration Statement on Form S-1 (File No. 333-162945)

Ladies and Gentlemen:

The undersigned hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 to become effective on July 27, 2010, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable. This request for acceleration is subject, however, to your receiving a telephone call prior to such time from our legal counsel, Cooley LLP, confirming this request.

In connection with this request, the Company acknowledges that:

 

 

should the Commission or the staff of the Commission (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 Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Until such time as it becomes effective, the above-referenced Registration Statement will continue to be subject to the delaying amendment set forth therein.

Very truly yours,

 

TRIUS THERAPEUTICS, INC.
/S/ JOHN P. SCHMID
John P. Schmid
Chief Financial Officer