SEC – ‘UPLOAD’ from 11/20/20 re: Lipocine Inc. – ‘TEXT-EXTRACT’

On:  Friday, 11/20/20, at 9:54am ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed   ·   Accession #:  0-20-11117

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Delayed-Release Comment or Other Letter from the SEC
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     27K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC - PDF's         1      5K 
                Text                                                             

‘TEXT-EXTRACT’   —   Comment or Other Letter from the SEC – PDF’s Text

United States securities and exchange commission logo                           

November 19, 2020           

Mahesh Patel                                                      
Chief Executive Officer                                           
Lipocine Inc.                                                     
675 Arapeen Drive, Suite 202                                      
Salt Lake City, Utah 84108                                        

                                                 Re: Lipocine Inc.
                                                    Registration
Statement on Form S-3                                                           
                                                          Filed November 13,
2020                                                                            
                                                           File No. 333-250072

Dear Mr. Patel:                                                   

        This is to advise you that we have not reviewed and will not
review your registration                                                        
statement.                                                        

      Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you                                                     
      that the company and its management are responsible for the accuracy and
adequacy of their                                                               
     disclosures, notwithstanding any review, comments, action or absence of
action by the staff.                                                            

                                                       Please contact Courtney
Lindsay at (202) 551-7237 with any questions.                                   

Sincerely,                  

   Division of Corporation Finance

Office of Life Sciences     

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Filed on:		11/20/20		CORRESP,  UPLOAD
		11/19/20		UPLOAD
		11/13/20		8-K,  S-3,  UPLOAD
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