CORIUM INTERNATIONAL, Inc.
235 Constitution Drive
Menlo Park, California 94025
July 16, 2018
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Healthcare & Insurance
100 F Street, N.E.
Washington, DC 20549
Attention:Jeffrey Gabor
Re: Corium International, Inc. Registration Statement on Form S-3 (File No. 333-225497) filed June 7, 2018.
Requested Date: July 18, 2018
Requested Time: 4:00 PM Eastern Time
Ladies and Gentlemen:
Corium International, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to declare 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, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission.
The Registrant hereby authorizes Robert Freedman or Lara Foster, 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 requests that it be notified of such effectiveness by a telephone call to Mr. Freedman at (650) 335-7292 or, in his absence, to Ms. Foster at (650) 335-7839.
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| Sincerely, | |
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| CORIUM INTERNATIONAL, INC. | |
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| By: | /s/ Robert S. Breuil |
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| Robert S. Breuil | |
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| Chief Financial Officer | |
cc: | Peter D. Staple, President and Chief Executive Officer |
| Corium International, Inc. |
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| Robert A. Freedman, Esq. |
| Lara E. Foster, Esq. |
| Fenwick & West LLP |
