United States securities and exchange commission logo
November 3, 2021
Leo Greenstein
Chief Financial Officer
Tarsus Pharmaceuticals, Inc.
15440 Laguna Canyon Road, Suite 160
Irvine, California 92618
Re: Tarsus
Pharmaceuticals, Inc.
Registration
Statement on Form S-3
Filed on November
1, 2021
File No. 333-260665
Dear Mr. Greenstein:
This is to advise you that we have not reviewed and will not
review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
Please contact Conlon
Danberg at (202) 551-4461 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Ryan J. Gunderson, Esq.