TRIUS THERAPEUTICS, INC.
6310 Nancy Ridge Drive, Suite 101
San Diego, California 92121
(858) 452-0370
August 2, 2010
VIA FACSIMILEAND EDGAR
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 L. Krug |
| Daniel Greenspan |
| Vanessa Robertson |
| Joel Parker |
| Re: | Trius Therapeutics, Inc. (the “Company”) |
| Registration Statement on Form S-1 (File No. 333-162945) |
Ladies and Gentlemen:
The undersigned hereby requests that the Securities and Exchange Commission (the“Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 to become effective on August 2, 2010, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable. This request for acceleration is subject, however, to your receiving a telephone call prior to such time from our legal counsel, Cooley LLP, confirming this request.
In connection with this request, the Company acknowledges that:
| • | should the Commission or the staff of the Commission (the“Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| • | the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Until such time as it becomes effective, the above-referenced Registration Statement will continue to be subject to the delaying amendment set forth therein.
Very truly yours,
TRIUS THERAPEUTICS, INC. |
| /S/ JOHN P. SCHMID |
John P. Schmid Chief Financial Officer |
