CURIS, INC.
45 Moulton Street
Cambridge, MA 02138
October 2, 2009
Via EDGAR
SECURITIESAND EXCHANGE COMMISSION
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Rose Zukin, Esq.
| Re: | Curis, Inc. (the “Company”) |
Form 10-K for the Fiscal Year Ended December 31, 2008 (“Form 10-K”)
Filed February 26, 2009
Schedule 14A filed April 17, 2009 (“Schedule 14A”)
File No. 000-30347
Dear Ms. Zukin:
This letter is in response to a letter dated September 14, 2009 (the “Letter”) from Jeffrey Riedler, of the Staff of the Securities and Exchange Commission (the “Commission”) to Mr. Daniel R. Passeri, President and Chief Executive Officer of the Company relating to the Company’s Form 10-K and Schedule 14A.
The Company hereby acknowledges that:
| • | the Company is responsible for the adequacy and accuracy of the disclosure in the filings; |
| • | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and |
| • | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Very truly yours,
| CURIS, INC. | ||
| By: | /s/ Daniel R. Passeri | |
| Name: Daniel R. Passeri | ||
| Title: President and Chief Executive Officer | ||
