Regulus Therapeutics Inc.
4224 Campus Point Court, Suite 210
San Diego, CA 92121
(858) 202-6300
May 17, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Jason Drory
| Re: | Regulus Therapeutics Inc. | |
| Registration Statement on Form S-3 | ||
| File No. 333-271847 |
| Acceleration Request | ||
Requested Date: | Friday, May 19, 2023 | |
Requested Time: | 11:00 a.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 11:00 a.m. Eastern Time on Friday, May 19, 2023, 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 | ||
