CORRESP 1 filename1.htm cori_Current folio_CORRESP_20180716

CORIUM INTERNATIONAL, Inc.

235 Constitution Drive

Menlo Park, California 94025

 

 

July 16, 2018

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Healthcare & Insurance

100 F Street, N.E.

Washington, DC 20549

 

Attention:Jeffrey Gabor

 

 

Re:     Corium International, Inc. Registration Statement on Form S-3 (File No. 333-225497) filed June 7, 2018.

 

Requested Date: July 18, 2018

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 Statement on Form S-3 effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission.

The Registrant hereby authorizes Robert Freedman or Lara Foster, 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 requests that it be notified of such effectiveness by a telephone call to Mr. Freedman at (650) 335-7292 or, in his absence, to Ms. Foster at (650) 335-7839.

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Sincerely,

 

 

 

 

 

CORIUM INTERNATIONAL, INC.

 

 

 

 

By:

/s/ Robert S. Breuil

 

 

 

Robert S. Breuil

 

 

Chief Financial Officer

 

cc:

Peter D. Staple, President and Chief Executive Officer

 

Corium International, Inc.

 

 

 

Robert A. Freedman, Esq.

 

Lara E. Foster, Esq.

 

Fenwick & West LLP