0001104659-14-024420.txt : 20140522 0001104659-14-024420.hdr.sgml : 20140522 20140331142839 ACCESSION NUMBER: 0001104659-14-024420 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140331 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Corium International, Inc. CENTRAL INDEX KEY: 0001594337 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 383230774 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 235 CONSTITUTION DRIVE CITY: MENLO PARK STATE: CA ZIP: 94025 BUSINESS PHONE: 650-298-8012 MAIL ADDRESS: STREET 1: 235 CONSTITUTION DRIVE CITY: MENLO PARK STATE: CA ZIP: 94025 CORRESP 1 filename1.htm

 

March 31, 2014

 

VIA EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

 

Re:                             Corium International, Inc.

Registration Statement on Form S-1 (File No. 333-194279)

 

Ladies and Gentlemen:

 

In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), we, as representatives of the several underwriters (the “Underwriters”), hereby join in the request of Corium International, Inc. with respect to the effective time of the above-referenced Registration Statement so that it will become effective Wednesday, April 2, 2014, at 4:00 p.m. Eastern Time, or as soon thereafter as practicable.

 

In connection with this acceleration request and pursuant to Rule 460 under the Act, please be advised that, during the period from March 24, 2014 to the date of this letter, we have effected approximately the following distribution of copies of the preliminary prospectus, dated March 24, 2014:

 

To Whom Distributed

 

Number of Copies

 

Institutions, Brokers and Other

 

1,303

 

 

We, the undersigned, as representatives of the several Underwriters, have complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

 

[signature page follows]

 


 

 

Very truly yours,

 

 

 

JEFFERIES LLC

 

LEERINK PARTNERS LLC

 

For themselves and as representatives of the Underwriters

 

 

 

 

 

JEFFERIES LLC

 

 

 

 

 

By:

/s/ Kevin J. Sheridan

 

Name:

Kevin J. Sheridan

 

Title:

Managing Director

 

 

 

 

 

LEERINK PARTNERS LLC

 

 

 

 

 

By:

/s/ John I. Fitzgerald, Esq.

 

Name:

John I. Fitzgerald, Esq.

 

Title:

Managing Director