Satsuma Pharmaceuticals, Inc.
400 Oyster Point Boulevard, Suite 221
South San Francisco, CA 94080
September 10, 2019
VIA EDGAR AND E-MAIL
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Healthcare & Insurance
100 F Street, N.E.
Washington, D.C. 20549-6010
| Attention: | Mark Brunhofer, Senior Accounting Examiner |
Jim Rosenberg, Senior Assistant Chief Accountant
Irene Paik, Attorney Advisor
Joseph McCann, Staff Attorney
| Re: | Satsuma Pharmaceuticals, Inc. Registration Statement on Form S-1 (Registration No. 333- 233347) |
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-233347) (the “Registration Statement”) of Satsuma Pharmaceuticals, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on September 12, 2019, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Brian Cuneo at (650) 463-3014.
Thank you for your assistance in this matter.
Very truly yours, | ||
| SATSUMA PHARMACEUTICALS, INC. | ||
By: | /s/ John Kollins | |
John Kollins | ||
President and Chief Executive Officer | ||
| CC: | Tom O’Neil, Satsuma Pharmaceuticals, Inc. |
Alan Mendelson, Latham & Watkins LLP |
Brian Cuneo, Latham & Watkins LLP |
Miles Jennings, Latham & Watkins LLP |
Kenn Guernsey, Cooley LLP |
Sean Clayton, Cooley LLP |
