Nemus Bioscience, Inc.
600 Anton Blvd., Suite 1100
Costa Mesa, CA 92626
(949) 396-0330
November 30, 2016
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
| |
Attention: | Ms. Suzanne Hayes, Assistant Director |
| Ms. Irene Paik |
Re: | Nemus Bioscience, Inc. |
| Registration Statement on Form S-1 |
| File No. 333-214761 |
Dear Ms. Hayes and Ms. Paik:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Nemus Bioscience, Inc. (the “Registrant”) hereby respectfully requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-214761) (the “Registration Statement”), so that it may become effective at 5:00 p.m. Eastern Standard Time on December 5, 2016, or as soon as practicable thereafter.
The Registrant hereby acknowledges that:
(i) should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
(ii) the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
(iii) the Registrant may not assert Staff comments and 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.
We respectfully request that we be notified of such effectiveness by a telephone call to Daniel Rees of Latham &Watkins LLP at 714.755.2244.
Sincerely.
Nemus Bioscience, Inc.
/s/ Brian S. Murphy
Brian S. Murphy
Chief Executive Officer
cc: Daniel Rees, Latham &Watkins LLP