Apricus Biosciences, Inc.
11975 El Camino Real, Suite 300
San Diego, CA 92130
April 4, 2018
VIA EDGAR
Mr. Jeffrey Gabor
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E., Mail Stop 4546
Washington, D.C. 20549
Re: Apricus Biosciences, Inc.
Registration Statement on Form S-3
Filed March 23, 2018
File No. 333-223353
Dear Mr. Gabor:
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 4:00 P.M. Eastern Time on Friday, April 6, 2018, 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
