CORRESP 1 filename1.htm

 

CORIUM INTERNATIONAL, INC.

235 Constitution Drive

Menlo Park, CA 94025

 

March 31, 2014

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

 

Attention:

 

Jeffrey P. Reidler, Assistant Director
Scot Foley, Staff Attorney
Division of Corporation Finance

 

 

 

Re:

 

Corium International, Inc. Form S-1 Registration Statement on Form S-1 (File No. 333-194279) originally filed March 3, 2014, as amended, and corresponding Registration Statement on Form 8-A (File No. 001-36375) filed March 25, 2014

 

Requested Date: April 2, 2014

 

Requested Time: 4:00 PM Eastern Time

 

Ladies and Gentlemen:

 

Corium International, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to declare the above-captioned Registration Statements on Form S-1 and Form 8-A effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.

 

The Registrant hereby authorizes Robert A. Freedman and Dawn H. Belt, both of whom are attorneys with the Registrant’s outside legal counsel, Fenwick & West LLP, to orally modify or withdraw this request for acceleration.

 

The Registrant hereby 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 Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

·         the Registrant may not assert the 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.

 

The Registrant requests that it be notified of such effectiveness by a telephone call to Mr. Freedman at (650) 335-7292, or in his absence, Ms. Belt at (650) 335-7830.

 



 

 

Sincerely,

 

 

 

CORIUM INTERNATIONAL, INC.

 

 

 

By:

/s/ Peter D. Staple

 

 

Peter D. Staple

 

 

Chief Executive Officer

 

 

cc:                                Robert S. Breuil, Chief Financial Officer

Corium International, Inc.

 

Cynthia Clarfield Hess, Esq.

Robert A. Freedman, Esq.

Fenwick & West LLP