0001104659-23-128380.txt : 20240229 0001104659-23-128380.hdr.sgml : 20240229 20231221194630 ACCESSION NUMBER: 0001104659-23-128380 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20231221 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Applied Therapeutics Inc. CENTRAL INDEX KEY: 0001697532 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] ORGANIZATION NAME: 03 Life Sciences IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 545 5TH AVENUE, SUITE 1400 CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 212-220-9319 MAIL ADDRESS: STREET 1: 545 5TH AVENUE, SUITE 1400 CITY: NEW YORK STATE: NY ZIP: 10017 CORRESP 1 filename1.htm

December 21, 2023

BY EDGAR

Division of Corporate Finance

Office of Life Sciences

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attn:

Mary Mast

Daniel Gordon

Re:

Applied Therapeutics Inc.

Form 10-K for the Fiscal Year Ended December 31, 2022

Filed March 23, 2023

Form 10-Q for the Nine Months Ended September 30, 2023

Filed November 9, 2023

File No. 001-38898

Dear Ms. Mast and Mr. Gordon:

Applied Therapeutics Inc. (the “Company”) confirms that it has received the letter dated December 7, 2023 (the “Comment Letter”) from the staff (the “Staff”) of the Securities and Exchange Commission with respect to the above-referenced Forms 10-K and 10-Q. The Company respectfully requests an extension and expects to respond to the comments in the Comment Letter on or before Friday, January 12, 2024.

Please contact Michael J. Schwartz at (212) 735-3694 or Michael.Schwartz@skadden.com if the Staff has any questions or requires additional information.

		Very truly yours,

		/s/ Michael J. Schwartz

cc:	Shoshana Shendelman, Applied Therapeutics Inc.

Michael J. Schwartz, Skadden, Arps, Slate, Meagher & Flom LLP