0001144204-14-058700.txt : 20141103 0001144204-14-058700.hdr.sgml : 20141103 20140930160530 ACCESSION NUMBER: 0001144204-14-058700 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140930 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Corbus Pharmaceuticals Holdings, Inc. CENTRAL INDEX KEY: 0001595097 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 464348039 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 100 RIVER RIDGE DRIVE CITY: NORWOOD STATE: MA ZIP: 02062 BUSINESS PHONE: 617-963-0103 MAIL ADDRESS: STREET 1: 100 RIVER RIDGE DRIVE CITY: NORWOOD STATE: MA ZIP: 02062 FORMER COMPANY: FORMER CONFORMED NAME: SAV Acquisition Corp DATE OF NAME CHANGE: 20131220 CORRESP 1 filename1.htm

Corbus Pharmaceuticals Holdings, Inc.

100 River Ridge Drive

Norwood, MA 02062

September 30, 2014

VIA EDGAR

Securities and Exchange Commission

100 F Street, N.W.

Washington, D.C. 20549

Attention: Austin Stephenson

Re:

Corbus Pharmaceuticals Holdings, Inc.

Registration Statement on Form S-1 (File No. 333-198563)

Dear Mr. Stephenson:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Corbus Pharmaceuticals Holdings, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission (the “Commission”) at 4:00 p.m., Eastern Standard Time, on October 2, 2014, or as soon as practicable thereafter.

In connection with the acceleration of the Registration Statement, the Company hereby acknowledges the following:

should the Commission or 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 Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

the Company may not assert staff comments and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please call Steven M. Skolnick of Lowenstein Sandler LLP at (973) 597-2476 to confirm the effectiveness of the Registration Statement or with any questions.

	Very truly yours,

	Corbus Pharmaceuticals Holdings, Inc.


	By:/s/ Yuval Cohen Ph.D.
	Yuval Cohen, Ph.D
	Chief Executive Officer