October 13, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3720
| Attention: | Margaret Schwartz |
| Dorrie Yale |
| Re: | Tarsus Pharmaceuticals, Inc. |
Registration Statement on Form S-1
File No. 333-249076
Request for Acceleration of Effective Date
| Requested Date: | Thursday, October 15, 2020 | |||
| Requested Time: | 4:00 P.M. Eastern Time |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Tarsus Pharmaceuticals, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-249076) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP, by calling Ryan Gunderson at (858) 436-8046.
[Signature page follows]
Securities and Exchange Commission
October 13, 2020
Page 2
| Sincerely, | ||
| Tarsus Pharmaceuticals, Inc. | ||
| By: | /s/ Bobak Azamian | |
| Bobak Azamian, M.D., Ph.D. | ||
| President and Chief Executive Officer | ||
| Principal Executive Officer | ||
| cc: | Leo Greenstein, Tarsus Pharmaceuticals, Inc. |
Ilan Lovinsky, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP
Jeffrey R. Vetter, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP
Ryan Gunderson, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP
Ilir Mujalovic, Shearman & Sterling LLP
Ana Aur, Shearman & Sterling LLP