LIPOCINE INC.
November 17, 2017
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Jeff Gabor
Re: Lipocine Inc.—Registration Statement on Form S-3 (File No. 333-220942)
Dear Mr. Gabor:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-220942) (the “Registration Statement”) of Lipocine Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern time, on November 21, 2017, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Dorsey & Whitney LLP, by calling Michael Newton at (801) 933-4037.
Very truly yours,
LIPOCINE INC.
/s/ Morgan R. Brown
Morgan R. Brown
Executive Vice President and Chief Financial Officer
