January 21, 2014
Via Edgar Transmission
Mr. Jeffrey P. Riedler
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
| Re: | Arno Therapeutics, Inc. (the “Company”) | |
| Registration Statement on Form S-1 | ||
| Filed December 27, 2013 | ||
| File No. 333-193115 |
Dear Mr. Riedler:
As counsel for the Company and on its behalf, this letter is being submitted in response to the letter dated January 6, 2014 from the Securities and Exchange Commission (the “Commission”) in which the staff of the Commission (the “Staff”) commented on the above-referenced registration statement (the “Registration Statement”). Enclosed herewith for filing via Edgar is the Company’s Pre-Effective Amendment No. 1 to the Registration Statement (the “Amended Registration Statement”).
For the Staff’s convenience, the Staff’s comment has been stated below in its entirety, with the Company’s response set out immediately underneath it.
| 1. | Please amend your registration statement to include the information required by Item 402 of Regulation S-K for the fiscal year ended December 31, 2013. For additional information, please refer to Compliance & Disclosure Interpretation 117.05 of the Regulation S-K Compliance & Disclosure Interpretations. |
Response: The Company has updated its disclosure to reflect the information required by Item 402 of Regulation S-K for the fiscal year ended December 31, 2013.
* * *
Jeffrey P. Riedler
January 21, 2014
Page 2
Please contact the undersigned at (612) 492-7369 if you have any questions with respect to the responses contained in this letter or the Registration Statement.
| Sincerely, | ||
| /s/ Christopher J. Melsha | ||
| Christopher J. Melsha | ||
| Attorney | ||
| Direct Dial: 612.492.7369 | ||
| Email: cmelsha@fredlaw.com | ||
| cc: | Ms. Amy Reischauer, Esq. | |
| Mr. Glenn R. Mattes |