<SEC-DOCUMENT>0001477932-16-008140.txt : 20160219
<SEC-HEADER>0001477932-16-008140.hdr.sgml : 20160219
<ACCEPTANCE-DATETIME>20160119164338
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001477932-16-008140
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20160119

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Citius Pharmaceuticals, Inc.
		CENTRAL INDEX KEY:			0001506251
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLE PARTS & ACCESSORIES [3714]
		IRS NUMBER:				273425913
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		63 GREAT ROAD
		CITY:			MAYNARD
		STATE:			MA
		ZIP:			01754
		BUSINESS PHONE:		(978) 938-0338

	MAIL ADDRESS:	
		STREET 1:		63 GREAT ROAD
		CITY:			MAYNARD
		STATE:			MA
		ZIP:			01754

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Trail One, Inc.
		DATE OF NAME CHANGE:	20110314

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TrailOne, Inc.
		DATE OF NAME CHANGE:	20101119
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html><head><title>ctxr_corresp.htm</title><!--Document Created by EDGARMaster--></head><body style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN; MARGIN: 0px 7%" scroll="yes"><p style="MARGIN: 0px" align="center"><b><font size="2">Citius Pharmaceuticals. Inc.</font></b></p><p style="MARGIN: 0px" align="center"><b><font size="2">63 Great Road</font></b></p><p style="MARGIN: 0px" align="center"><b><font size="2">Maynard, MA 01754</font></b></p><p style="MARGIN: 0px" align="center">&nbsp; </p><p style="MARGIN: 0px" align="center">January 19, 2016</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><b><u>EDGAR</u></b></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px">Division of Corporation Finance</p><p style="MARGIN: 0px">Securities and Exchange Commission</p><p style="MARGIN: 0px">100 F Street, N.E.</p><p style="MARGIN: 0px">Washington, D.C. 20549</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><b><table id="396b2ae5-7432-422f-a421-c6f44a25d570" style="TEXT-ALIGN: justify; FONT: 10pt times new roman" cellspacing="0" cellpadding="0" width="100%" border="0">    <tr><td valign="top" width="45"></td><td valign="top" width="45"><strong>Re: </strong></td><td><p style="MARGIN: 0px"><strong>Citius Pharmaceuticals, Inc.</strong></p></td></tr><tr height="15"><td valign="top" width="45"></td><td valign="top" width="45"></td><td valign="top"><p style="MARGIN: 0px"><b>Registration Statement on Form S-1</b></p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px"><b>File No. 333-206903</b></p></td></tr></table></b>&nbsp;</p><p style="MARGIN: 0px">Ladies and Gentlemen:</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px; TEXT-INDENT: 45px">Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Citius Pharmaceuticals, Inc. (the "Company") respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4:00 p.m., Eastern Time, on January 21, 2016, or as soon thereafter as possible.</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px; TEXT-INDENT: 45px">The Company hereby acknowledges the following:</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><font size="2"><font face="Symbol"><table id="33b0b128-9dcb-4379-84a5-95803f3482fd" style="WIDTH: 100%; FONT: 10pt times new roman" cellspacing="0" cols="3" cellpadding="0" width="100%" align="center" border="0">    <tr><td valign="top" width="45"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="top" width="45"><p style="MARGIN: 0px"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Symbol">&#183;</font></p></td><td><p style="MARGIN: 0px" align="justify">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;</p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td valign="top" width="45"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="top" width="45"><p style="MARGIN: 0px"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Symbol">&#183;</font></p></td><td><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><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td valign="top" width="45"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="top" width="45"><p style="MARGIN: 0px"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Symbol">&#183;</font></p></td><td><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></font></font>&nbsp;</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><table id="tableid0" style="WIDTH: 100%; TEXT-ALIGN: left; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" border="0">    <tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td colspan="2"><p style="MARGIN: 0px"><b>Citius Pharmaceuticals, Inc.</b></p></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td width="47%">&nbsp;</td><td width="3%">&nbsp;</td><td width="30%">&nbsp;</td><td width="15%">&nbsp;</td></tr><tr><td><font style="FONT: 10pt TIMES NEW ROMAN"></font></td><td><font style="FONT: 10pt TIMES NEW ROMAN">By:</font></td><td style="BORDER-BOTTOM: black 1px solid"><font style="FONT: 10pt TIMES NEW ROMAN"><em>/s/ Leonard Mazur </em></font></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td><td><font style="FONT: 10pt TIMES NEW ROMAN">Leonard Mazur </font></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td><td><font style="FONT: 10pt TIMES NEW ROMAN">Chief Executive Officer &amp; President</font></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p></body></html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
