Cadence Pharmaceuticals, Inc.
12481 High Bluff Drive, Suite 200
San Diego, CA 92130
May 3, 2011
VIA EDGAR
Jeffrey P. Riedler
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 4720
Washington, D.C. 20549
Re: | Cadence Pharmaceuticals, Inc. |
Registration Statement on Form S-3
Filed April 4, 2011
File No. 333-173295
Dear Mr. Riedler:
Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, on behalf of Cadence Pharmaceuticals, Inc. (the Company), respectfully requests that the effective date of the Registration Statement on Form S-3 be accelerated so that it will become effective at 12:00 p.m. Eastern Time on May 5, 2011, or as soon as practicable thereafter.
The undersigned, on behalf of the Company, acknowledges the following:
| 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. |
This request for acceleration is subject, however, to your receiving a telephone call prior to such time from our legal counsel, Latham & Watkins LLP, confirming this request. If you have any questions regarding the foregoing, please call Cheston J. Larson, Esq. at (858) 523-5435 or Victoria B. Geft at (858) 523-3912. Thank you in advance for your assistance.
Very truly yours, | ||
CADENCE PHARMACEUTICALS, INC. | ||
By: | /s/ William R. LaRue | |
Name: | William R. LaRue | |
Title: | Senior Vice President, Chief Financial Officer, Treasurer and Assistant Secretary |
cc: | Rose Zukin, Securities and Exchange Commission |
Hazel M. Aker, Esq., Cadence Pharmaceuticals, Inc.
Robert G. Steenblik, Esq., Cadence Pharmaceuticals, Inc.
Cheston J. Larson, Esq., Latham & Watkins LLP