TEXT-EXTRACT 2 filename2.txt February 7, 2019 John Tucker Chief Executive Officer scPharmaceuticals Inc. 2400 District Avenue Suite 310 Burlington, Massachusetts 01803 Re: scPharmaceuticals Inc. Registration Staterment on Form S-3 Filed January 3, 2019 File No. 333-229120 Dear Mr. Tucker: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Todd Schiffman at 202-551-3491 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance