0001193125-14-142744.txt : 20140515 0001193125-14-142744.hdr.sgml : 20140515 20140414171556 ACCESSION NUMBER: 0001193125-14-142744 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140414 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Regulus Therapeutics Inc. CENTRAL INDEX KEY: 0001505512 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 264738379 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3545 JOHN HOPKINS COURT STREET 2: SUITE 210 CITY: SAN DIEGO STATE: CA ZIP: 92121 BUSINESS PHONE: 858-202-6300 MAIL ADDRESS: STREET 1: 3545 JOHN HOPKINS COURT STREET 2: SUITE 210 CITY: SAN DIEGO STATE: CA ZIP: 92121 CORRESP 1 filename1.htm CORRESP

REGULUS THERAPEUTICS INC.

3545 John Hopkins Court, Suite 210

San Diego, CA 92121

April 14, 2014

VIA EDGAR

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attn: Jeffrey P. Riedler

Scot Foley

 

Re: Regulus Therapeutics Inc.

Registration Statement on Form S-3 (File No. 333-194293)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective at 4:00 p.m. Eastern Time on April 16, 2014, or as soon thereafter as is practicable.

The undersigned registrant hereby acknowledges that:

 

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

 

  •   the registrant 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.

Very truly yours,

 

REGULUS THERAPEUTICS INC.
By:  

/s/ Kleanthis G. Xanthopoulos

 

Kleanthis G. Xanthopoulos, Ph.D.

 

Chief Executive Officer