Regulus Therapeutics Inc.
10628 Science Center Drive, Suite 225
San Diego, CA 92121
(858) 202-6300
January 27, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Tim Buchmiller
Re: Regulus Therapeutics Inc.
Registration Statement on Form S-3
File No. 333-236026
Acceleration Request
Requested Date: Wednesday, January 29, 2020
Requested Time: 4:00 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 4:00 p.m. Eastern Time on Wednesday, January 29, 2020, 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/ Christopher Aker | |
Christopher Aker | ||
SVP & General Counsel |