Corbus Pharmaceuticals Holdings, Inc.

100 River Ridge Drive

Norwood, MA 02062

 

October 2, 2014

 

VIA EDGAR

 

Securities and Exchange Commission

100 F Street, N.W.

Washington, D.C. 20549

Attention: Austin Stephenson

 

Re: Corbus Pharmaceuticals Holdings, Inc.
  Registration Statement on Form S-1 (File No. 333-198563)

 

Dear Mr. Stephenson:

 

In accordance with Rule 461 under the Securities Act of 1933, as amended, Corbus Pharmaceuticals Holdings, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission (the “Commission”) at 4:00 p.m., Eastern Standard Time, on October 3, 2014, or as soon as practicable thereafter.

 

In connection with the acceleration of the Registration Statement, the Company hereby acknowledges the following:

 

·should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

·the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

·the Company may not assert staff comments and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

Please call Steven M. Skolnick of Lowenstein Sandler LLP at (973) 597-2476 to confirm the effectiveness of the Registration Statement or with any questions.

 

 

  Very truly yours,  
       
  Corbus Pharmaceuticals Holdings, Inc.  
       
       
  By: /s/ Yuval Cohen Ph.D.  
    Yuval Cohen, Ph.D  
       Chief Executive Officer