Michael L. Penley (858) 550-6028 mpenley@cooley.com | VIA EDGAR AND FEDERAL EXPRESS |
February 25, 2010
United States Securities and Exchange Commission
Division of Corporate Finance
Mail Stop 4720
100 F Street, N.E.
Washington, D.C. 20549
Attn: | Jeffrey Riedler | |
John Krug Daniel Greenspan Vanessa Robertson Joel Parker | ||
Re: | Trius Therapeutics, Inc. | |
Registration Statement on Form S-1 (File No. 333-162945) Amendment No. 4 Filed February 25, 2010 |
Dear Ms. Robertson and Messrs. Riedler, Krug, Greenspan and Parker:
Enclosed for electronic filing via EDGAR pursuant to the Securities Act of 1933, as amended, on behalf of our client, Trius Therapeutics, Inc. (the“Company”), is Amendment No. 4 (“Amendment No. 4”) to the Company’s Registration Statement on Form S-1 (the“Registration Statement”) originally filed with the Securities and Exchange Commission (the“Commission”) on November 6, 2009. The copy of Amendment No. 4 enclosed herewith is marked to show changes to Amendment No. 3 to the Registration Statement filed with the Commission on February 10, 2010.
The Company respectfully requests the staff’s assistance in completing the review of the Registration Statement and Amendment No. 4 as soon as possible. Please advise us if we can provide any further information or assistance to facilitate your review. Please direct any further comments or questions regarding Amendment No. 4 to me at (858) 550-6028 or Ethan E. Christensen, Esq. at (858) 550-6076.
Sincerely,
Cooley Godward Kronish LLP
/s/ Michael L. Penley, Esq.
cc: | Jeffrey Stein, Ph.D., Trius Therapeutics, Inc. | |
John P. Schmid, Trius Therapeutics, Inc. M. Wainwright Fishburn, Jr., Esq., Cooley Godward Kronish LLP Ethan E. Christensen, Esq., Cooley Godward Kronish LLP Charles J. Bair, Esq., Cooley Godward Kronish LLP Patrick A. Pohlen, Esq., Latham & Watkins LLP Cheston J. Larson, Esq., Latham & Watkins LLP Divakar Gupta, Esq., Latham & Watkins L |