SCYNEXIS

April 30, 2014

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attn: Jeffrey Riedler
  Daniel Greenspan
  Amy Reischauer

 

Re: SCYNEXIS, Inc.
  Registration Statement on Form S-1
  File No. 333-194192

Acceleration Request

Requested Date:    Thursday, May 1, 2014       
Requested Time:   4:00 p.m., Eastern Daylight Time       

Ladies and gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-194192) (the “Registration Statement”) to become effective on May 1, 2014, at 4:00 p.m., Eastern Daylight Time, or as soon as practicable thereafter, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission (the “Staff”). The Registrant hereby authorizes each of Matthew Hemington, Brett White, Carlton Fleming and Eric Batill of Cooley LLP, counsel to the Registrant, to make such request on its behalf.

Once the Registration Statement has been declared effective, please orally confirm that event with Matthew Hemington of Cooley LLP, counsel to the Registrant, at (650) 843-5602.

In connection with this request, the Registrant acknowledges that:

 

    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 Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

3501C Tricenter Blvd Durham, N.C. 27713, USA TEL: 919 544 8600 FAX: 919 544 8697


SCYNEXIS

 

    the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

Very truly yours,
SCYNEXIS, Inc.
By:  

/s/ Eileen Pruette

  Name: Eileen Pruette
  Title:   General Counsel

 

cc: Matthew Hemington, Cooley LLP
  Brett White, Cooley LLP
  Carlton Fleming, Cooley LLP
  Eric Batill, Cooley LLP
  Curtis Mo, DLA Piper LLP (US)

 

3501C Tricenter Blvd Durham, N.C. 27713, USA TEL: 919 544 8600 FAX: 919 544 8697