<SEC-DOCUMENT>0001640334-17-002575.txt : 20180103
<SEC-HEADER>0001640334-17-002575.hdr.sgml : 20180103
<ACCEPTANCE-DATETIME>20171201073814
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001640334-17-002575
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20171201

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Nemus Bioscience, Inc.
		CENTRAL INDEX KEY:			0001516551
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				450692882
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		600 ANTON BLVD, SUITE 1100
		CITY:			COSTA MESA
		STATE:			CA
		ZIP:			92626
		BUSINESS PHONE:		(949) 396-0330

	MAIL ADDRESS:	
		STREET 1:		600 ANTON BLVD, SUITE 1100
		CITY:			COSTA MESA
		STATE:			CA
		ZIP:			92626

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LOAD GUARD LOGISTICS, INC.
		DATE OF NAME CHANGE:	20121107

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LOAD GUARD TRANSPORTATION, INC.
		DATE OF NAME CHANGE:	20110324
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html><head><title>nemus_corresp.htm</title></head><body style="text-align:justify;font:10pt TIMES NEW ROMAN;margin:0px 7%"><p style="MARGIN: 0px" align="center"><b>Nemus Bioscience, Inc.</b></p>
<p style="MARGIN: 0px" align="center"><b>600 Anton Blvd., Suite 1100</b></p>
<p style="MARGIN: 0px" align="center"><b>Costa Mesa, CA 92626</b></p>
<p style="MARGIN: 0px" align="center"><b>(949) 396-0330</b></p>
<p style="MARGIN: 0px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px" align="justify">December 1, 2017</p>
<p style="MARGIN: 0px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px" align="justify"><b><u>VIA EDGAR </u></b></p>
<p style="MARGIN: 0px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px" align="justify">Division of Corporation Finance </p>
<p style="MARGIN: 0px" align="justify">United States Securities and Exchange Commission </p>
<p style="MARGIN: 0px" align="justify">100 F Street, N.E. </p>
<p style="MARGIN: 0px" align="justify">Washington, D.C. 20549</p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px">
<table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0">
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<p style="MARGIN: 0px" align="justify">Attention: </p></td>
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<p style="MARGIN: 0px" align="justify">Ms. Ada D. Sarmento</p></td></tr>
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<p style="MARGIN: 0px" align="justify">&nbsp; </p></td></tr>
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<p style="MARGIN: 0px" align="justify">Re: </p></td>
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<p style="MARGIN: 0px" align="justify">Nemus Bioscience, Inc.</p></td></tr>
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<p style="MARGIN: 0px" align="justify">Registration Statement on Form S-1</p>
<p style="MARGIN: 0px" align="justify">File No. 333-221733</p></td></tr></table></p>
<p style="MARGIN: 0px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px" align="justify">Dear Ms. Sarmento:</p>
<p style="MARGIN: 0px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px" align="justify">Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Nemus Bioscience, Inc. (the &#8220;<u>Company</u>&#8221;) hereby respectfully requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-221733) (the &#8220;<u>Registration Statement</u>&#8221;). We respectfully request that the Registration Statement become effective as of 4:30 p.m., Eastern Time, on December 4, 2017, or as soon as practicable thereafter.</p>
<p style="MARGIN: 0px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px" align="justify">Once the Registration Statement has been declared effective, please orally confirm that event with our outside legal counsel, Latham &amp; Watkins LLP, by calling Daniel Rees at (714) 755-2244. </p>
<p style="MARGIN: 0px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px" align="justify">The Company acknowledges the following:</p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px">
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<p style="MARGIN: 0px" align="justify"><font face="Symbol">&#183;</font></p></td>
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<p style="MARGIN: 0px" align="justify">should the Securities and Exchange Commission (the &#8220;<u>Commission</u>&#8221;) or the staff of the Commission (the &#8220;<u>Staff</u>&#8221;), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;</p></td></tr>
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<p style="MARGIN: 0px" align="justify">&nbsp; </p></td></tr>
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<p style="MARGIN: 0px" align="justify"><font face="Symbol">&#183;</font></p></td>
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<p style="MARGIN: 0px" align="justify">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</p></td></tr>
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<p style="MARGIN: 0px" align="justify">&nbsp;</p></td></tr>
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<p style="MARGIN: 0px" align="justify"><font face="Symbol">&#183;</font></p></td>
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<p style="MARGIN: 0px" align="justify">the Company 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.</p></td></tr></table></p>
<p style="MARGIN: 0px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px" align="justify">Thank you for your assistance with this matter. If you have any questions regarding the foregoing, please do not hesitate to contact Daniel Rees of Latham &amp; Watkins LLP at (714) 755-2244.</p>
<p style="MARGIN: 0px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px" align="justify">Sincerely,</p>
<p style="MARGIN: 0px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px" align="justify">Nemus Bioscience, Inc.</p>
<p style="MARGIN: 0px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px" align="justify"><u>/s/ Brian S. Murphy</u></p>
<p style="MARGIN: 0px" align="justify">Brian S. Murphy</p>
<p style="MARGIN: 0px" align="justify">Chief Executive Officer</p>
<p style="MARGIN: 0px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px" align="justify">cc: Daniel Rees, Latham &amp;Watkins LLP</p>
<p style="MARGIN: 0px 0px 0px 0in">&nbsp;</p></BODY></html>
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</DOCUMENT>
</SEC-DOCUMENT>
