<SEC-DOCUMENT>0001477932-17-003541.txt : 20170830
<SEC-HEADER>0001477932-17-003541.hdr.sgml : 20170830
<ACCEPTANCE-DATETIME>20170727170030
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001477932-17-003541
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170727

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Citius Pharmaceuticals, Inc.
		CENTRAL INDEX KEY:			0001506251
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				273425913
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		11 COMMERCE DRIVE
		STREET 2:		1ST FLOOR
		CITY:			CRANFORD
		STATE:			NJ
		ZIP:			07016
		BUSINESS PHONE:		(908) 967-6676

	MAIL ADDRESS:	
		STREET 1:		11 COMMERCE DRIVE
		STREET 2:		1ST FLOOR
		CITY:			CRANFORD
		STATE:			NJ
		ZIP:			07016

	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%"><p style="MARGIN: 0px" align="center"><b>CITIUS PHARMACEUTICALS, INC.</b></p>
<p style="MARGIN: 0px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px" align="center"><b>11 Commerce Drive, First Floor</b></p>
<p style="MARGIN: 0px" align="center"><b>Cranford, New Jersey 07016</b></p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px">July 27, 2017</p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px"><b><u>Via EDGAR Delivery</u></b></p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px">Securities and Exchange Commission</p>
<p style="MARGIN: 0px">100 F Street, NE</p>
<p style="MARGIN: 0px">Washington, D.C. 20549</p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px"><b>
<table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0">

<tr>
<td valign="top" width="4%">
<p style="MARGIN: 0px">&nbsp;</p></td>
<td valign="top" width="4%"><b>Re: </b></td>
<td valign="top"><b>Citius Pharmaceuticals, Inc.</b></td></tr>
<tr>
<td valign="top">
<p style="MARGIN: 0px">&nbsp;</p></td>
<td valign="top"></td>
<td valign="top"><b>Registration Statement on Form S-1</b></td></tr>
<tr>
<td valign="top">
<p style="MARGIN: 0px">&nbsp;</p></td>
<td valign="top"></td>
<td valign="top"><b>File No. 333-217956</b> </td></tr></table></b>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px">Ladies and Gentlemen:</p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px">Reference is made to the Company&#8217;s request for acceleration filed as correspondence via EDGAR on July 24, 2017. The Company is no longer requesting that the Registration Statement be declared effective at this time and the Company hereby formally withdraws its request for acceleration as of the effective date. </p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px">Should you have any questions regarding the foregoing, please do not hesitate to contact our counsel, Wyrick Robbins Yates &amp; Ponton LLP, by calling Erica Jackson at (919) 781-4000.</p>
<p style="MARGIN: 0px">&nbsp;</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">

<tr height="15">
<td>
<p style="MARGIN: 0px"></td>
<td colspan="2">
<p style="MARGIN: 0px">Very truly yours,</p></td>
<td></td></tr>
<tr height="15">
<td></td>
<td colspan="2">&nbsp;</td>
<td></td></tr>
<tr height="15">
<td>
<p style="MARGIN: 0px"></td>
<td colspan="2">
<p style="MARGIN: 0px"><b>CITIUS PHARMACEUTICALS, INC.</b></p></td>
<td></td></tr>
<tr height="15">
<td width="50%"></td>
<td width="3%">&nbsp;</td>
<td width="35%"></td>
<td width="12%">
<p style="MARGIN: 0px"></td></tr>
<tr height="15">
<td></td>
<td>
<p style="MARGIN: 0px">By:</p></td>
<td style="BORDER-BOTTOM: black 1px solid">
<p style="MARGIN: 0px"><i>/s/ Myron Holubiak</i></p></td>
<td></td></tr>
<tr height="15">
<td></td>
<td>
<p style="MARGIN: 0px"></td>
<td>
<p style="MARGIN: 0px">Myron Holubiak</p></td>
<td></td></tr>
<tr height="15">
<td></td>
<td>
<p style="MARGIN: 0px"></td>
<td>
<p style="MARGIN: 0px">Chief Executive Officer</p></td>
<td></td></tr></table></p>
<p style="MARGIN: 0px">&nbsp;</p></BODY></html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
