0001193125-18-033332.txt : 20180309 0001193125-18-033332.hdr.sgml : 20180309 20180206161555 ACCESSION NUMBER: 0001193125-18-033332 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180206 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: 10614 SCIENCE CENTER DRIVE CITY: SAN DIEGO STATE: CA ZIP: 92121 BUSINESS PHONE: 858-202-6300 MAIL ADDRESS: STREET 1: 10614 SCIENCE CENTER DRIVE CITY: SAN DIEGO STATE: CA ZIP: 92121 CORRESP 1 filename1.htm CORRESP

Regulus Therapeutics Inc.

10614 Science Center Drive

San Diego, CA 92121

(858) 202-6300

February 6, 2018

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn:    Irene Paik

 

Re: Regulus Therapeutics Inc.

Registration Statement on Form S-3

File No. 333-222745

Acceleration Request

Requested Date:    Thursday, February 8, 2018

Requested Time:    4:30 p.m. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Regulus Therapeutics Inc. hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective at 4:30 p.m. Eastern Time on Thursday, February 8, 2018, or as soon thereafter as is practicable.

If you have any questions regarding this request, please contact Kenneth J. Rollins of Cooley LLP at (858) 550-6136 or Asa M. Henin of Cooley LLP at (858) 550-6104.

Sincerely,

REGULUS THERAPEUTICS INC.

 

By:  

/s/ Joseph P. Hagan

    Joseph P. Hagan
  President and Chief Executive Officer