VIA EDGAR
February 7, 2019
United States Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4561
100 F Street, N.E.
Washington, D.C. 20549
| Re: | scPharmaceuticals Inc. |
Acceleration Request for Registration Statement on Form S-3
File No. 333-229120
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), scPharmaceuticals Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to February 11, 2019, 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.
If you have any questions regarding this request, please contact Arthur McGivern of Goodwin Procter LLP at (617) 570-1971.
| Sincerely, |
| SCPHARMACEUTICALS INC. |
| /s/ John H. Tucker |
| John H. Tucker |
| President and Chief Executive Officer |
| cc: | Troy Ignelzi, Chief Financial Officer, scPharmaceuticals Inc. |
Arthur McGivern, Esq., Goodwin Procter LLP
Mitchell Bloom, Esq., Goodwin Procter LLP