<SEC-DOCUMENT>0001193125-14-396895.txt : 20150317
<SEC-HEADER>0001193125-14-396895.hdr.sgml : 20150317
<ACCEPTANCE-DATETIME>20141104212759
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-14-396895
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20141104

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INOTEK PHARMACEUTICALS CORP
		CENTRAL INDEX KEY:			0001281895
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		131 HARTWELL AVE
		STREET 2:		1ST FLOOR, SUITE 105
		CITY:			LEXINGTON
		STATE:			MA
		ZIP:			02421
		BUSINESS PHONE:		781-676-2100

	MAIL ADDRESS:	
		STREET 1:		131 HARTWELL AVE
		STREET 2:		1ST FLOOR, SUITE 105
		CITY:			LEXINGTON
		STATE:			MA
		ZIP:			02421
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>Response Letter</TITLE>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">November 4, 2014 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>VIA EDGAR AND FEDERAL EXPRESS </U></B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of
Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United States Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, NE </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Attention: Jeffrey P. Riedler </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>Re:</B></TD>
<TD ALIGN="left" VALIGN="top"><B>Inotek Pharmaceuticals Corporation </B></TD></TR></TABLE> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:5%; font-size:10pt; font-family:Times New Roman"><B>Amendment No.&nbsp;1 to Draft Registration
Statement on Form S-1 </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:5%; font-size:10pt; font-family:Times New Roman"><B>Submitted September&nbsp;29, 2014 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:5%; font-size:10pt; font-family:Times New Roman"><B>CIK No.&nbsp;0001281895 </B></P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and
Gentlemen: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B><I></I></B>This letter is submitted on behalf of Inotek Pharmaceuticals Corporation (the &#147;<B><I>Company</I></B>&#148;)
in response to the October&nbsp;14, 2014 comment letter (the &#147;<B><I>Comment Letter</I></B>&#148;) of the staff (the &#147;<B><I>Staff</I></B>&#148;) of the Securities and Exchange Commission (the &#147;<B><I>Commission</I></B>&#148;) regarding
the Company&#146;s Amendment No.&nbsp;1 to the Draft Registration Statement on Form S-1 which was submitted to the Commission confidentially on September&nbsp;29, 2014 (the &#147;<B><I>Draft Registration Statement</I></B>&#148;).<B><I> </I></B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B><I></I></B>Concurrently with this letter, the Company is also submitting to the Commission the Registration Statement on Form S-1 (the
&#147;<B><I>Registration Statement</I></B>&#148;) for public filing, which includes changes to reflect responses to the Staff&#146;s comments.<B><I> </I></B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">For reference purposes, the text of the Comment Letter has been reproduced herein with responses below each numbered comment. For your
convenience, we have italicized the reproduced Staff comments from the Comment Letter. Unless otherwise indicated, page references in the descriptions of the Staff&#146;s comments refer to the Draft Registration Statement, and page references in the
responses refer to the Registration Statement. All capitalized terms used and not otherwise defined herein shall have the meanings set forth in the Registration Statement. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The responses provided herein are based upon information provided to Goodwin Procter LLP by the Company. In addition to submitting this letter
via EDGAR, we are sending via Federal Express two (2)&nbsp;copies of each of this letter and the Registration Statement (marked to show changes from the Draft Registration Statement). </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Use of Proceeds, page 56 </U></B></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">1.</TD>
<TD ALIGN="left" VALIGN="top"><I>We note your response to our prior comment 6 and reissue the comment. Please revise your use of proceeds disclosure to discuss how far proceeds from the offering will allow you to progress towards the uses you have
identified. For example, if you do not expect your current funds along with proceeds from this offering to allow you to complete both Phase 3 trials for trabodenoson monotherapy, you should provide an estimate of what the application of these
proceeds will allow you to accomplish as to each partially funded Phase 3 trial. Likewise, you should discuss how far towards completion of the Phase 2 trials for FDC product candidate the offering proceeds and your current funds will allow you to
progress. You may, as necessary, provide additional disclosure that advises investors of the particular factors and assumptions that form the basis of your estimates including any uncertainty surrounding the estimates and the reasons that the actual
use of proceeds could vary. Please make any necessary conforming changes to your Prospectus Summary as well.</I> </TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Response</U>: In
response to the Staff&#146;s comment, the Company has revised the disclosure on pages 59-60 of the Registration Statement. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Directors and Executive
Officers, page 115 </U></B></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">2.</TD>
<TD ALIGN="left" VALIGN="top"><I>Please revise your disclosure to describe Mr.&nbsp;Ritter&#146;s specific business experience during the past five years as required by Item&nbsp;401(e)(1) of Regulation S-K.</I> </TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Response</U>: In response to the Staff&#146;s comment, the Company has revised the disclosure on pages 125-126 of the Registration Statement to describe
Mr.&nbsp;Ritter&#146;s specific business experience during the past five years. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">* * * * </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">We and the Company appreciate the Staff&#146;s attention to the review of the Registration Statement. Please do not hesitate to contact me at:
(212)&nbsp;813-8853 if you have any questions regarding this letter or the Registration Statement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:54%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">Sincerely, </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:54%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">Edwin M. O&#146;Connor </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:54%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">/s/ Edwin M. O&#146;Connor </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:54%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">Goodwin Procter LLP </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top">David P. Southwell, President and Chief Executive Officer, <I>Inotek Pharmaceuticals Corporation </I> </TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Mitchell S. Bloom, <I>Goodwin Procter LLP</I> </P>
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