CITIUS PHARMACEUTICALS, INC.
11 Commerce Drive, First Floor
Cranford, New Jersey 07016
February 29, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, DC 20549
| Attention: | Tyler Howes | |
| Division of Corporation Finance |
| Re: | Citius Pharmaceuticals, Inc. | |
| Registration Statement on Form S-3 | ||
| Filed February 23, 2024 | ||
| File No. 333-277319 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Citius Pharmaceuticals, Inc. (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to accelerate the effective date of the above-referenced registration statement (the “Registration Statement”) so as to become effective on Friday, March 1, 2024, at 4:01 p.m. Eastern Time, or as soon thereafter as practicable.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Wyrick Robbins Yates & Ponton LLP, by calling Lorna A. Knick at (919) 781-4000. We also respectfully request that a copy of the written order from the Commission verifying the effective date and time of the Registration Statement be sent to Ms. Knick via email at lknick@wyrick.com.
| Sincerely, | ||
| CITIUS PHARMACEUTICALS, INC. | ||
| By: | /s/ Leonard Mazur | |
| Leonard Mazur | ||
| Chairman and Chief Executive Officer | ||
cc: Lorna A. Knick, Wyrick Robbins Yates & Ponton LLP