Regulus Therapeutics Inc.
10628 Science Center Drive, Suite 225
San Diego, CA 92121
(858) 202-6300
March 15, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Ada D. Sarmento
| Re: | Regulus Therapeutics Inc. |
Registration Statement on Form S-3
File No. 333-254063
Acceleration Request
Requested Date: Wednesday, March 17, 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 Wednesday, March 17, 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 Carlos Ramirez of CooleyLLP at (858) 550-6157.
| Sincerely, | ||
| REGULUS THERAPEUTICS INC. | ||
| By: | /s/ Christopher Aker | |
| Christopher Aker | ||
| SVP & General Counsel | ||
