NEOS THERAPEUTICS, INC.
2940 N. Hwy 360
Suite 400
Grand Prairie, TX 75050
December 18, 2018
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: |
| Neos Therapeutics, Inc. |
|
| Registration Statement on Form S-3 |
|
| File No. 333-228748 |
|
| Request for Acceleration |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Neos Therapeutics, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-228748) (the “Registration Statement”), so that it may become effective at 4:00 p.m. Eastern Time on December 20, 2018, or as soon thereafter as practicable.
Very truly yours,
Neos Therapeutics, Inc.
By: | /s/ Gerald McLaughlin |
|
Name: | Gerald McLaughlin |
|
Title: | President and Chief Executive Officer |
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Cc: | Mitchell S. Bloom, Esq. (Goodwin Procter LLP) |
| Joseph C. Theis, Esq. (Goodwin Procter LLP) |
| James Xu, Esq. (Goodwin Procter LLP) |
