0001193125-15-112802.txt : 20150430 0001193125-15-112802.hdr.sgml : 20150430 20150331060831 ACCESSION NUMBER: 0001193125-15-112802 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20150331 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Dicerna Pharmaceuticals Inc CENTRAL INDEX KEY: 0001399529 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 480 ARSENAL ST. BUILDING 1, SUITE 120 CITY: WATERTOWN STATE: MA ZIP: 02472 BUSINESS PHONE: 617 621 8097 MAIL ADDRESS: STREET 1: 480 ARSENAL ST. BUILDING 1, SUITE 120 CITY: WATERTOWN STATE: MA ZIP: 02472 CORRESP 1 filename1.htm CORRESP
LOGO

Dicerna Pharmaceuticals, Inc.

87 Cambridgepark Drive

Cambridge, Massachusetts 02140

617-621-8097

Fax: 617-252-0927

www.dicerna.com

 

March 31, 2015

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attn: Alla Berenshteyn

 

  Re: Dicerna Pharmaceuticals, Inc.

Registration Statement on Form S-3

File No. 333-202687

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Dicerna Pharmaceuticals, Inc. (the “Company”) hereby respectfully requests acceleration of the effective date of the Registration Statement referred to above so that it may be declared effective at 4:00 p.m., Washington, D.C. time, on April 2, 2015, or as soon thereafter as practicable.

In connection with this request, the Company acknowledges that:

 

    should the Securities and Exchange Commission (the “Commission”) or the Commission’s staff (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.

We appreciate your assistance in this matter.

 

Very truly yours,
DICERNA PHARMACEUTICALS, INC.
By:

/s/ James E. Dentzer

Name: James E. Dentzer
Title: Chief Financial Officer
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