# EDGAR Filing Document

**Accession Number:** 0001691082
**File Stem:** 0001193125-26-151255
**Filing Date:** 2026-4
**Character Count:** 2612
**Document Hash:** 52e60855b158b0af3b62d947094c9b05
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-151255.hdr.sgml**: 20260514

**ACCESSION NUMBER**: 0001193125-26-151255

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260410

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LB PHARMACEUTICALS INC
- **CENTRAL INDEX KEY:** 0001691082
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 575 MADISON AVENUE
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022
- **BUSINESS PHONE:** 917-450-6581

**MAIL ADDRESS:**
- **STREET 1:** 575 MADISON AVENUE
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LB PHARMACEUTICALS INC.
- **DATE OF NAME CHANGE:** 20161129

**LB PHARMACEUTICALS INC** 

One Pennsylvania Plaza, Suite 1025

New York, NY 10119

(212) 605-0300

April 10, 2026

***Via EDGAR***

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Information Technologies and Services

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| Re: | **LB Pharmaceuticals Inc** |

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**Registration Statement on Form S-1**

**File No. 333-294900**

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the "***Registrant***") hereby requests that the U.S. Securities and Exchange Commission (the "***Commission***") take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-294900) (the "***Registration Statement***") to become effective on Tuesday, April 14, 2026, at 4:00 p.m., Eastern Time, or as soon as practicable thereafter, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission (the "***Staff***"). The Registrant hereby authorizes Brandon Fenn of Cooley LLP, counsel to the Registrant, to make such request on its behalf.

Once the Registration Statement has been declared effective, please orally confirm that event with Brandon Fenn of Cooley LLP, counsel to the Registrant, at (212) 479 6626, or in his absence Minkyu Park of Cooley LLP at (212) 479 6588.

Very truly yours,

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| | |
|:---|:---|
| **LB PHARMACEUTICALS INC** | **LB PHARMACEUTICALS INC** |
| By: | /s/ Heather Turner |
| Name: | Heather Turner |
| Title: | Chief Executive Officer |

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cc: Brandon Fenn, Cooley LLP

Minkyu Park, Cooley LLP