SQUAREX PHARMACEUTICAL CORPORATION
1000 Westgate Drive
Suite 1010
Saint Paul, MN 55114
May 19, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Squarex Pharmaceutical Corporation Request for Withdrawal of Registration Statement on Form S-1 Filed on January 17, 2023 File No. 333-269269 |
Ladies and Gentlemen:
Pursuant to Rule 477 of the Securities Act of 1933, as amended (“Securities Act”), Squarex Pharmaceutical Corporation, a Delaware corporation (the “Company”), hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) consent to the withdrawal of the Registration Statement on Form S-1 (File No. 333-269269), together with all exhibits and amendments thereto, as initially filed with the Commission on January 17, 2023 (collectively, “Registration Statement”), effective immediately or at the earliest practicable date hereafter.
The Company is seeking withdrawal of the Registration Statement because it opted not to pursue the offering contemplated thereby. The Company confirms that the Registration Statement has not been declared effective and that no securities have been sold pursuant to the Registration Statement.
Accordingly, the Company requests that the Commission issue an order granting the withdrawal of the Registration Statement (the “Order”) effective as of the date hereof or at the earliest practicable date hereafter. Please provide a copy of the Order to the undersigned at the above address, with a copy to Louis A. Brilleman, counsel for the Company, via email at brilleman@lbcounsel.com.
Additionally, in accordance with Rule 457(p) of the Securities Act, the Company requests that all fees paid to the Commission in connection with the initial filing of the Registration Statement be credited for future use by the Company.
Should you have any questions regarding this request for withdrawal, or if you require any additional information, please contact Louis A. Brilleman by telephone at (212) 537-5852.
| Very truly yours, | |
| /s/ Hugh McTavish | |
| Name: Hugh McTavish | |
| Title: President and Chief Executive Officer |
