April 23, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Will Mastrianna
Re: Aclaris Therapeutics, Inc. (the Company)
Registration Statement on Form S-3
Filed: March 13, 2020
File No. 333-237163
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the Securities and Exchange Commission (the Commission) take appropriate action to cause the above-referenced Registration Statement to become effective at 4:30 p.m. Eastern Time on April 27, 2020 or as soon thereafter as is practicable, or at such later time as the Company may orally request via telephone call to the staff. The Company hereby authorizes each of Brian Leaf, Mark Ballantyne and Rasha Azouqha of Cooley LLP to make such request on its behalf.
Once the above-referenced Registration Statement has been declared effective, please orally confirm that event with Brian Leaf of Cooley LLP at (703) 456-8053, or in his absence, Mark Ballantyne of Cooley LLP at (703) 456-8084.
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Very truly yours, | |
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Aclaris Therapeutics, Inc. | |
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By: |
/s/ Frank Ruffo |
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Frank Ruffo |
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Chief Financial Officer |