PRINCIPIA BIOPHARMA INC.
220 East Grand Avenue
South San Francisco, California 94080
October 10, 2019
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
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Attn: | | Irene Paik Christine Westbrook |
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Re: | | Principia Biopharma Inc. |
| | Registration Statement onForm S-3 |
| | File No. 333-234038 |
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| | Acceleration Request | | |
| | Requested Date: | | October 11, 2019 |
| | Requested Time: | | 4:00 P.M. Eastern Daylight Time |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement onForm S-3 (File No. 333-234038) (the “Registration Statement”) to become effective on October 11, 2019, at 4:00 p.m. Eastern Daylight Time, or as soon thereafter as is practicable, or at such later time as the Registrant may orally request via telephone call to the staff (the “Staff”).
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Very truly yours, |
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Principia Biopharma Inc. |
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By: | | /s/ Christopher Y. Chai |
| | Christopher Y. Chai |
| | Chief Financial Officer |
cc: | Martin Babler, Principia Biopharma Inc. |
Roy Hardiman, Principia Biopharma Inc
Sanam Pangali, Principia Biopharma Inc
David Peinsipp, Cooley LLP
Amanda Busch, Cooley LLP