Regulus Therapeutics Inc.
10628 Science Center Drive, Suite 225
San Diego, CA 92121
(858) 202-6300
January 8, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Tim Buchmiller |
| Re: | Regulus Therapeutics Inc. |
Registration Statement on Form S-3
File No. 333-251853
Acceleration Request
Requested Date: | Tuesday, January 12, 2021 | |
Requested Time: | 4:00 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 Form S-3 to become effective at 4:00 p.m. Eastern Time on Tuesday, January 12, 2021, or as soon thereafter as is practicable.
If you have any questions regarding this request, please contact Thomas A. Coll of Cooley LLP at (858) 550-6013 or Asa M. Henin of CooleyLLP at (858) 550-6104.
Sincerely,
REGULUS THERAPEUTICS INC.
| By: | /s/ Christopher Aker | |
| Christopher Aker | ||
| SVP & General Counsel |
