Withdrawal of Registration Statement (rw)
31 Juillet 2018 - 10:09PM
Edgar (US Regulatory)
July 31, 2018
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Jeffrey Gabor, Esq.
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Re:
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Acura Pharmaceuticals, Inc. (the “Company”)
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Registration
Statement on Form S-1, File No. 333-215885
Request
for Withdrawal
Ladies and Gentleman:
The Company hereby applies for withdrawal
of the Company’s Registration Statement (File No. 333-215885) on Form S-1 filed with the Commission on February 3, 2017 (the
“Registration Statement”). Pursuant to Rule 477 of the Securities Act of 1933, as amended (the “Act”),
the Company is withdrawing the Registration Statement, which has not been declared effective, because the proposed public offering
under the Registration Statement was abandoned due to the fact that the Company determined to not pursue the financing which was
the subject thereof. Since the Registration Statement was not declared effective by the Commission, no shares of common stock as
described in the Registration Statement were sold.
The Company also requests, in accordance
with Rule 457(p) of the Act, that all fees paid to the Commission in connection with the filing of the Registration Statement be
credited for future use.
If you have any questions regarding the
foregoing application for withdrawal, please do not hesitate to contact myself at (847-705-7709) or either of the following from
LeclairRyan PLLC; Michael Epps (973-491-3576) or Stanley Brener (973-491-3367).
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Sincerely,
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ACURA PHARMACEUTICALS, INC.
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By:
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/s/ Robert A. Seiser
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Robert A. Seiser
VP, Treasurer & Corporate Controller
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Acura Pharmaceuticals (CE) (USOTC:ACUR)
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