September 29, 2016
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Re: | Juniper Pharmaceuticals, Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2015
Filed March 10, 2016
File No. 001-10352
Dear Mr. Rosenberg:
Reference is made to the letter dated August 31, 2016 setting forth the comments of the Staff of the Securities and Exchange Commission (the Commission) on the Annual Report on Form 10-K for the Year Ended December 31, 2015 (the Annual Report) filed by Juniper Pharmaceuticals, Inc. (the Company) with the Commission on the date set forth above.
As discussed with you, the Company is currently preparing its response to the Staffs comments, but requires additional time to coordinate the needed input and analysis of various sources, including the Companys auditors and legal counsel. The Company therefore requests an extension of one additional week from the amended deadline of September 29, 2016 (three weeks from the initial deadline of September 15, 2016). The Company intends to submit a response on or before October 6, 2016. We understand, based on our discussions, that this extension request will be acceptable.
Please contact me at (617) 639-1516 if you have any further questions regarding this matter. Thank you for your time and attention.
Very Truly Yours, |
/s/ George O. Elston |
George O. Elson |
Chief Financial Officer |