TEXT-EXTRACT 2 filename2.txt July 26, 2019 Peter Lawrence President and Chief Operating Officer Arqule, Inc. One Wall Street Burlington, Massachusetts 01803 Re: ARQULE INC Form 10-K for the Fiscal Year Ended December 31, 2018 Filed March 7, 2019 File No. 000-21429 Dear Mr. Lawrence: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance