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Philip B. Schwartz
Akerman Senterfitt One Southeast Third Avenue 25th Floor Miami, Florida 33131 Tel: 305.374.5600 Fax: 305.374.5095 |
December 15, 2010
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, DC 20549
Attn: Jeffrey Riedler, Assistant Director
Re: | Catalyst Pharmaceutical Partners, Inc. |
Form 10-K Filed March 31, 2010
File No. 001-33057
Dear Mr. Riedler:
We are responding to your letter, dated December 14, 2010 (the Letter), to Patrick J. McEnany, Chief Executive Officer of Catalyst Pharmaceutical Partners, Inc. (the Company). The following responses are made on the Companys behalf:
Form 10-Q for the Quarterly Period Ended June 30, 2010
CPP-109, Page 15
1. | We note your response to prior comment 1, which provides draft disclosure to be included in your 2010 Form 10-K. We also note your response that the Clinical Trial Agreement with the National Institute on Drug Abuse does not need to be filed as an exhibit because the company is not substantially dependent on the CTA. However, the CTA relates to your lead product CPP-109, which has been granted Fast Track status by the FDA. Also, under the CTA NIDA has agreed to provide substantial resources towards the estimated $10 million trial cost. Your only other product is CPP-115 which is only in the early stages of development. Please file the CTA as an exhibit or, alternatively, further explain the basis for your belief that your are not substantially dependent on the CTA. |
akerman.com
BOCA RATON DALLAS DENVER FORT LAUDERDALE JACKSONVILLE LAS VEGAS LOS ANGELES MADISON MIAMI
NEW YORK ORLANDO PALM BEACH TALLAHASSEE TAMPA TYSONS CORNER WASHINGTON, D.C. WEST PALM BEACH
Securities and Exchange Commission
December 15, 2010
Page 2
Companys Response
The Company hereby agrees that it will file the CTA as an exhibit to its Annual Report on Form 10-K for the fiscal year ended December 31, 2010.
* * *
The Company acknowledges that:
| the Company is responsible for the adequacy and accuracy of the disclosure in its filing; |
| staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
We look forward to haring back from you regarding this response. If you have any questions, please feel free to give me a call.
Sincerely,
/s/ Philip. B. Schwartz
Philip B. Schwartz