December 13, 2019
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3720
| Attention: | Chris Edwards |
| Re: | Capricor Therapeutics, Inc. | ||
| Registration Statement on Form S-1 | |||
| File No. 333-235358 | |||
| Acceleration Request | |||
| Requested Date: December 17, 2019 | |||
| Requested Time: 5:15 P.M., Eastern Time | |||
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Capricor Therapeutics, Inc. (the “Company”), hereby requests that the effective date of the Company’s Registration Statement on Form S-1, Registration Number 333-235358 (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 5:15 P.M., Eastern Time, on December 17, 2019, or as soon thereafter as practicable 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 U.S. Securities and Exchange Commission.
We would appreciated it if, as soon as the Registration Statement is declared effective, you would so inform Rob R. Carlson of Sidley Austin LLP at (650) 565-7129.
| Very truly yours, |
| /s/ Anthony J. Bergmann |
| Anthony J. Bergmann |
| Chief Financial Officer |
| cc: |
Linda Marbán, Chief Executive Officer, Capricor Therapeutics, Inc. Karen G. Krasney, General Counsel, Capricor Therapeutics, Inc. Rob R. Carlson, Sidley Austin LLP Nick DeAngelis, Sidley Austin LLP Michael F. Nertney, Ellenoff Grossman & Schole LLP Robert F. Charron, Ellenoff Grossman & Schole LLP Charles Phillips, Ellenoff Grossman & Schole LLP Matthew B. McCullough, Ellenoff Grossman & Schole LLP |