| 555 Eleventh Street, N.W., Suite 1000 Washington, D.C. 20004-1304 Tel: +1.202.637.2200 Fax: +1.202.637.2201 www.lw.com
FIRM / AFFILIATE OFFICES | ||||
|
May 30, 2008
VIA EDGAR |
Barcelona
Brussels
Chicago
Frankfurt
Hamburg
Hong Kong
London
Los Angeles
Madrid
Milan
Moscow
Munich |
New Jersey
New York
Northern Virginia
Orange County
Paris
San Diego
San Francisco
Shanghai
Silicon Valley
Singapore
Tokyo
Washington, D.C. | ||
Michael Reedich, Esq.
Special Counsel
Office of Health Care and Insurance
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Corcept Therapeutics Incorporated |
Amendment No. 1 to Registration Statement on Form S-1 (File No. 333-150259)
Filed May 30, 2008
Dear Mr. Reedich:
On behalf of our client Corcept Therapeutics Incorporated (the “Company” or “Corcept”), pursuant to Rule 477 of the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby respectfully requests acceleration pursuant to Rule 461 under the Securities Act of 1933, as amended, of the Registration Statement on Form S-1 (Registration No. 333-150259) of the Company, original filed on April 14, 2008 and as amendment by Amendment No. 1 thereto filed on May 30, 2008 (as amended, the “Registration Statement”), so that the Registration Statement will be declared effective by the Securities and Exchange Commission (the “Commission”) at 4:00 p.m. EDT on June 3, 2008, or as soon as practicable thereafter.
In connection with the foregoing request for acceleration of such Registration Statement, the Company has authorized us to acknowledge on its behalf that:
| • | should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| • | the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please call the undersigned at (202) 267-2242 if you wish to discuss this request.
Very truly yours,
/s/ John J. Huber
John J. Huber
of LATHAM & WATKINS LLP
| cc: | Song P. Brandon, Esq., Securities and Exchange Commission |
Joseph K. Belanoff, Corcept Therapeutics Incorporated
Alan C. Mendelson, Latham & Watkins LLP
Keith Benson, Latham & Watkins LLP