TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 18, 2024 John Tucker President and Chief Executive Officer scPharmaceuticals Inc. 25 Burlington Mall Road, Suite 203 Burlington, Massachusetts 01803 Re: scPharmaceuticals Inc. Registration Statement on Form S-3 Filed March 13, 2024 File No. 333-277886 Dear John 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 Daniel Crawford at 202-551-7767 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Wes Holmes, Esq.