DECIPHERA PHARMACEUTICALS, INC.
500 Totten Pond Road
Waltham, MA 02451
VIA EDGAR
September 25, 2017
Suzanne Hayes
Christine Westbrook
Office of Healthcare and Insurance
Division of Corporate Finance
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
RE: | Deciphera Pharmaceuticals, Inc. |
Registration Statement on Form S-1
File No. 333-220299
Dear Mesdames:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the Act), Deciphera Pharmaceuticals, Inc. (the Company) hereby requests that the effective date of the above-referenced registration statement (the Registration Statement) be accelerated to September 27, 2017, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Sarah Ashfaq at (212) 459-7238. We also respectfully request that a copy of the written order from the Securities and Exchange Commission (the Commission) verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Sarah Ashfaq, by facsimile to (212) 937-3719.
If you have any questions regarding this request, please contact Sarah Ashfaq of Goodwin Procter LLP at (212) 459-7238.
[Remainder of Page Intentionally Left Blank]
Sincerely,
DECIPHERA PHARMACEUTICALS, INC. |
/s/ Michael D. Taylor |
Michael D. Taylor, Ph.D. President and Chief Executive Officer |
Thomas P. Kelly, Deciphera Pharmaceuticals, Inc.
Edwin M. OConnor, Goodwin Procter LLP
Richard A. Hoffman, Goodwin Procter LLP
Richard D. Truesdell, Jr., Davis Polk & Wardwell LLP
Marcel R. Fausten, Davis Polk & Wardwell LLP