Apricus Biosciences, Inc.
11975 El Camino Real, Suite 300
San Diego, CA 92130
October 20, 2017
VIA EDGAR
Christine Westbrook
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Apricus Biosciences, Inc.
Registration Statement on Form S-3
Filed September 25, 2017
File No. 333-220624
Dear Ms. Westbrook:
Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, on behalf of Apricus Biosciences, Inc., respectfully requests that the effective date of the Registration Statement on Form S-3 referred to above be accelerated so that it will become effective at 5:00 P.M. Eastern Time on October 24, 2017, or as soon as practicable thereafter.
If you have any questions or require additional information, please contact Matthew T. Bush, Esq. of Latham & Watkins LLP at (858) 523-3962. Thank you for your assistance and cooperation in this matter.
Very truly yours,
APRICUS BIOSCIENCES, INC.
By: /s/ Richard Pascoe
Richard Pascoe
Chief Executive Officer & Secretary
cc: Cheston J. Larson, Esq., Latham & Watkins LLP
Matthew T. Bush, Esq., Latham & Watkins LLP
Anthony Gostanian, Esq., Latham & Watkins LLP
