September 9, 2019
VIA EDGAR TRANSMISSION
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-0306
Attn: | Mr. Don Field | ||
Re: | Novan, Inc. | ||
Registration Statement on Form S-1 | |||
Filed September 5, 2019 | |||
File No. 333-233632 | |||
Request for Acceleration |
Dear Mr. Field:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Novan, Inc. hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-233632), so that it may be declared effective at 4:30 p.m., Eastern Time on Wednesday, September 11, 2019, or as soon thereafter as is practicable.
If you have any questions, please contact me at (919) 485-8080. Thank you in advance for your assistance.
Sincerely, | |
/s/ John M. Gay | |
John M. Gay | |
VP, Finance and Corporate Secretary |
cc: | G. Kelly Martin, Chief Executive Officer | ||
Amy M. Batten, Partner, Smith, Anderson, Blount, Dorsett, Mitchell & Jernigan, L.L.P. |