CORRESP 1 filename1.htm CORRESP

SCPHARMACEUTICALS INC.

25 Burlington Mall Road, Suite 203

Burlington, Massachusetts 01803

March 20, 2024

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, DC 20549

Attention: Daniel Crawford

 

Re:

scPharmaceuticals Inc.

Registration Statement on Form S-3

Filed March 13, 2024

File No. 333-277886

To the addressee set forth above:

Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, scPharmaceuticals Inc. (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-277886) be accelerated by the Securities and Exchange Commission to 4:30 p.m. Washington D.C. time on March 22, 2024 or as soon as practicable thereafter.

The Company requests that we be notified of such effectiveness by a telephone call to Peter N. Handrinos of Latham & Watkins LLP at (617) 948-6060 or Wesley C. Holmes of Latham & Watkins LLP at (617) 948-6027 and that such effectiveness also be confirmed in writing.

 

Sincerely,
scPharmaceuticals Inc.
By:  

/s/ Rachael Nokes

  Rachael Nokes
  Chief Financial Officer

 

cc:   

Peter N. Handrinos, Latham & Watkins LLP

Wesley C. Holmes, Latham & Watkins LLP