Regulus Therapeutics Inc.
10628 Science Center Drive, Suite 225
San Diego, CA 92121
(858) 202-6300
December 8, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Michael Davis
Re: Regulus Therapeutics Inc.
Registration Statement on Form S-1
File No. 333-261469
Acceleration Request
Requested Date: Friday, December 10, 2021
Requested Time: 4:00 p.m. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) to become effective at 4:00 p.m. Eastern Time on Friday, December 10, 2021, or as soon thereafter as is practicable.
Once the Registration Statement has been declared effective, please orally confirm that event with Thomas A. Coll of Cooley LLP at (858) 550-6013 or Asa Henin of CooleyLLP at (858) 550-6104.
Sincerely,
REGULUS THERAPEUTICS INC. | ||
By: | /s/ Christopher Aker | |
Christopher Aker | ||
SVP & General Counsel | ||
