0001136261-20-000032.txt : 20200310 0001136261-20-000032.hdr.sgml : 20200310 20200203172302 ACCESSION NUMBER: 0001136261-20-000032 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200203 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SEELOS THERAPEUTICS, INC. CENTRAL INDEX KEY: 0001017491 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 870449967 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 300 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: (646) 998-6475 MAIL ADDRESS: STREET 1: 300 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FORMER COMPANY: FORMER CONFORMED NAME: APRICUS BIOSCIENCES, INC. DATE OF NAME CHANGE: 20100914 FORMER COMPANY: FORMER CONFORMED NAME: NEXMED INC DATE OF NAME CHANGE: 19970311 CORRESP 1 filename1.htm _

The Benchmark Company, LLC
 150 East 58th Street, 17th Floor
New York, New York 10155

 

February 3, 2020

VIA FACSIMILE AND EDGAR

U.S. Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549

Re: SEELOS THERAPEUTICS, INC.
      Registration Statement on Form S-1 (Registration No. 333-236002)
      Concurrence in Acceleration Request

Ladies and Gentlemen:

The Benchmark Company, LLC ("Benchmark"), as representative of the underwriters for the referenced offering, hereby concurs in the request by Seelos Therapeutics, Inc. that the effective date of the above-referenced registration statement be accelerated to 5:00 p.m. (Eastern Time), or as soon as practicable thereafter, on February 5, 2020, pursuant to Rule 461 under the Securities Act. Benchmark affirms that it is aware of its obligations under the Securities Act in connection with this offering.

 

 

Very truly yours,

THE BENCHMARK COMPANY, LLC

 

 

 

By: /s/ Brad Carlsson     
        Name: Brad Carlsson
        Title: Managing Director, Investment Banking