DRSLTR 1 filename1.htm

 

NEW YORK
LONDON
SINGAPORE
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CHICAGO
WASHINGTON,
DC
SAN FRANCISCO
SILICON VALLEY
SAN DIEGO
BOSTON
HOUSTON
LOS ANGELES
HANOI
HO CHI MINH
CITY
ATLANTA

GRAPHIC

 

FIRM and AFFILIATE OFFICES

 

 

JOHN W. KAUFFMAN

DIRECT DIAL: +1 215 979 1227
PERSONAL FAX: +1 215 689 2724
E-MAIL: jwkauffman@duanemorris.com

www.duanemorris.com

 

BALTIMORE
WILMINGTON
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BOCA RATON
PITTSBURGH
NEWARK
LAS VEGAS
CHERRY HILL
LAKE TAHOE
MYANMAR
OMAN
A GCC REPRESENTATIVE OFFICE
OF DUANE MORRIS

 

MEXICO CITY
ALLIANCE WITH
MIRANDA & ESTAVILLO

 

April 4, 2014

 

CONFIDENTIAL SUBMISSION

 

U.S. Securities and Exchange Commission
Draft Registration Statement
100 F Street, N.E.
Washington, DC 20549

 

Confidential Submission Pursuant to
Title 1, Section 106 Under the Jumpstart Our
Business Startups Act and Section 24(b)(2) of the Securities Exchange Act of 1934

 

Re:                             Confidential Submission of Draft Registration Statement on Form S-1

 

Ladies and Gentlemen:

 

On behalf of Marinus Pharmaceuticals, Inc., a Delaware corporation (the “Company”), and in connection with the confidential submission of its draft registration statement on Form S-1 (the “Registration Statement”) on the date hereof, we hereby confidentially submit the draft Registration Statement pursuant to Title I, Section 106 under the Jumpstart Our Business Startups Act (the “JOBS Act”) and Section 24(b)(2) of the Securities Exchange Act of 1934, as amended, for non-public review by the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) prior to the public filing of the Registration Statement.

 

Pursuant to Title 1, Section 101 of the JOBS Act, the Company is an “emerging growth company” that had total annual gross revenues of less than $1.0 billion during its most recently completed fiscal year ended December 31, 2013.  Therefore, the Company is permitted to make this confidential submission of the Registration Statement for review by the Staff, provided that the Registration Statement and all amendments thereto shall be publicly filed with the Commission not later than 21 days before the date on which the Company commences a “road show,” as such term is defined in Title 17, Section 230.433(h)(4) of the Code of Federal Regulations.

 

Please direct all notices, comments and communications with respect to this confidential submission to each of the following persons:

 

DUANE MORRIS LLP

 

 

 

30 SOUTH 17TH STREET

PHILADELPHIA, PA 19103-4196

PHONE: 215.979.1000

FAX: 215.979.1020

 



 

 

Christopher M. Cashman

 

President and Chief Executive Officer

 

Marinus Pharmaceuticals, Inc.

 

142 Temple St., Suite 205

 

New Haven, CT 06510

 

(203) 315-0566

 

 

with copy to:

Duane Morris LLP

 

Attention: John W. Kauffman and Peter Byrne

 

30 South 17th Street

 

Philadelphia, PA 19103

 

Telephone: (215) 979-1227

 

Facsimile: (215) 689 2724

 

Email: jwkauffman@duanemorris.com; pbyrne@duanemorris.com

 

Please contact the undersigned at (215) 979-1227 or the attorneys at the email addresses above if you have any questions regarding the foregoing.

 

 

 

Sincerely,

 

/s/ John W. Kauffman

 

John W. Kauffman

 

JWK

 

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