0001193125-20-290128.txt : 20201211 0001193125-20-290128.hdr.sgml : 20201211 20201110160059 ACCESSION NUMBER: 0001193125-20-290128 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20201110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Satsuma Pharmaceuticals, Inc. CENTRAL INDEX KEY: 0001692830 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 813039831 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 400 OYSTER POINT BOULEVARD STREET 2: SUITE 221 CITY: SOUTH SAN FRANCISCO STATE: CA ZIP: 64080 BUSINESS PHONE: 415-505-0809 MAIL ADDRESS: STREET 1: 400 OYSTER POINT BOULEVARD STREET 2: SUITE 221 CITY: SOUTH SAN FRANCISCO STATE: CA ZIP: 64080 CORRESP 1 filename1.htm CORRESP

Satsuma Pharmaceuticals, Inc.

400 Oyster Point Boulevard, Suite 221

South San Francisco, CA 94080

November 10, 2020

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attention:     Ada D. Sarmento

 

  Re:

Satsuma Pharmaceuticals, Inc.

    

Registration Statement on Form S-3 (Registration No. 333-249645)

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 by the Securities and Exchange Commission (the “Commission”) of the effective date of the above-referenced Registration Statement on Form S-3 (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 November 12, 2020, or as soon as practicable thereafter.

Thank you for your assistance in this matter.

 

Very truly yours,
Satsuma Pharmaceuticals, Inc.
By:   /s/ Tom O’Neil
  Tom O’Neil
  Chief Financial Officer

 

CC:

John Kollins Satsuma Pharmaceuticals, Inc.

Brian J. Cuneo, Latham & Watkins LLP

Miles P. Jennings, Latham & Watkins LLP