November 10, 2016
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 4720
Washington, D.C. 20549
Attn: Suzanne Hayes
Jeffrey Gabor
Re: Aclaris Therapeutics, Inc.
Registration Statement on Form S-3
File No. 333-214384
Acceleration Request
Requested Date: Monday, November 14, 2016
Requested Time: 4:00 P.M. Eastern Standard Time
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-214384) (the “Registration Statement”) to become effective on November 14, 2016, at 4:00 p.m. Eastern Standard Time, or as soon thereafter as is practicable, or at such later time as the Registrant may orally request via telephone call to the staff (the “Staff”). This request for acceleration is subject, however, to your receiving a telephone call prior to such time from Cooley LLP, counsel to the Registrant, confirming this request. The Registrant hereby authorizes each of Brian Leaf, Mark Ballantyne and Katie Kazem of Cooley LLP to make such request on its behalf.
Once the Registration Statement has been declared effective, please orally confirm that event with Brian Leaf of Cooley LLP, counsel to the Registrant, at (703) 456-8053, or in his absence, either of Mark Ballantyne at (703) 456-8084 or Katie Kazem at (703) 456-8043.
[Signature page follows]
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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 |
cc: Neal Walker, Aclaris Therapeutics, Inc.
Brent B. Siler, Cooley LLP
Divakar Gupta, Cooley LLP
Brian F. Leaf, Cooley LLP