CORIUM INTERNATIONAL, INC.
235 Constitution Drive
Menlo Park, CA 94025
January 15, 2016
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Scot Foley
Mary Beth Breslin
Division of Corporation Finance
Re: Corium International, Inc.
Registration Statement on Form S-3
Filed December 30, 2015
File No. 333-208800
Via EDGAR - Acceleration Request
Requested Date: January 20, 2016
Requested Time: 4:00 p.m. Eastern Time
Ladies and Gentlemen:
Corium International, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to make the above-captioned Registration Statement on Form S-3 effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.
The Registrant hereby authorizes Robert A. Freedman or Dawn H. Belt, both of whom are attorneys with the Registrant’s outside legal counsel, Fenwick & West LLP, to orally modify or withdraw this request for acceleration.
The Registrant hereby acknowledges that:
· should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
· the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
· the Registrant may not assert the Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
| Sincerely, | |
|
| |
| CORIUM INTERNATIONAL, INC. | |
|
| |
| By: | /s/ Peter D. Staple |
|
| Peter D. Staple |
|
| Chief Executive Officer |
cc: Robert S. Breuil, Chief Financial Officer
Corium International, Inc.
Robert A. Freedman, Esq.
Dawn H. Belt, Esq.
Fenwick & West LLP
