April 1, 2016
Via Edgar Transmission
Ms. Suzanne Hayes
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 March 11, 2016 | ||
| File No. 333-210102 |
Dear Ms. Hayes:
As counsel for the Company and on its behalf, this letter is being submitted in response to the letter dated March 28, 2016 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 audited financial statements and related disclosures for the fiscal year ended December 31, 2015. We refer you to Article 8-08(b) of Regulation S-X. |
Response: The Company has included in the Amended Registration Statement its audited financial statements and related disclosures for the fiscal year ended December 31, 2015.
* * *
Suzanne Hayes
April 1, 2016
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: | Mr. Scot Foley, Esq. | |
| Ms. Mary Beth Breslin, Esq. | ||
| Dr. Alexander Zukiwski |