United States securities and exchange commission logo

                     November 16, 2021

       Atabak Mokari
       Chief Financial Officer
       Corcept Therapeutics Inc.
       149 Commonwealth Drive
       Menlo Park , CA 94025

                                                        Re: Corcept
Therapeutics Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2020
                                                            Filed February 23,
                                                            File No. 000-50679

       Dear Mr. Mokari:

              We have completed our review of your filing. 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.


                     Division of Corporation Finance

                     Office of Life Sciences