Regulus Therapeutics Inc.
10614 Science Center Drive
San Diego, CA 92121
(858)202-6300
February 6, 2018
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Irene Paik
| Re: | Regulus Therapeutics Inc. |
Registration Statement on FormS-3
FileNo. 333-222745
Acceleration Request
Requested Date: Thursday, February 8, 2018
Requested Time: 4:30 p.m. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Regulus Therapeutics Inc. hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on FormS-3 to become effective at 4:30 p.m. Eastern Time on Thursday, February 8, 2018, or as soon thereafter as is practicable.
If you have any questions regarding this request, please contact Kenneth J. Rollins of Cooley LLP at (858)550-6136 or Asa M. Henin of CooleyLLP at (858)550-6104.
Sincerely,
REGULUS THERAPEUTICS INC.
| By: | /s/ Joseph P. Hagan | |
| Joseph P. Hagan | ||
| President and Chief Executive Officer |
