Aralez Pharmaceuticals Inc.
7100 West Credit Avenue
Suite 101, Mississauga,
Ontario, Canada L5N 0E4
March 24, 2017
VIA EDGAR
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7010
Re: Aralez Pharmaceuticals Inc.
Form RW Request for Resale Registration Statement on Form S-1 on Form S-3, as amended by Post-Effective Amendment No. 1 (File No. 333-208821)
Ladies and Gentlemen:
Based on our counsels discussion with the Staff of the United States Securities and Exchange Commission, we confirm that all of the securities covered under the re-sale Registration Statement on Form S-1 on Form S-3, as amended by Post-Effective Amendment No. 1 (File No. 333-208821), as originally filed with the Commission on December 31, 2015 (the Resale Registration Statement), have all been previously distributed and sold under the Resale Registration Statement by QLT Inc., the selling shareholder named therein. As such, we confirm the Resale Registration Statement will no longer be used and our Form RW is withdrawn.
Very truly yours, |
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/s/ Eric L. Trachtenberg |
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Eric L. Trachtenberg |
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General Counsel, Chief Compliance Officer and Corporate Secretary |
cc: Adam M. Turteltaub, Esq., Willkie Farr & Gallagher LLP
Russell L. Leaf, Esq., Willkie Farr & Gallagher LLP
Sean M. Ewen, Esq., Willkie Farr & Gallagher LLP