# EDGAR Filing Document

**Accession Number:** 0001088856
**File Stem:** 0000000000-25-010151
**Filing Date:** 2025-9
**Character Count:** 2955
**Document Hash:** 62ad80f8dd30b0035849479422ba9ea1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-010151.hdr.sgml**: 20260610

**ACCESSION NUMBER**: 0000000000-25-010151

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250918

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CORCEPT THERAPEUTICS INC
- **CENTRAL INDEX KEY:** 0001088856
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 770487658
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 000-50679

**BUSINESS ADDRESS:**
- **STREET 1:** 101 REDWOOD SHORES PARKWAY
- **CITY:** REDWOOD CITY
- **STATE:** CA
- **ZIP:** 94065
- **BUSINESS PHONE:** 650.688.8803

**MAIL ADDRESS:**
- **STREET 1:** 101 REDWOOD SHORES PARKWAY
- **CITY:** REDWOOD CITY
- **STATE:** CA
- **ZIP:** 94065
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001628280-25-008167

## Text-Extract

```

                                                            September 18, 2025

Atabak Mokari
Chief Financial Officer
Corcept Therapeutics Inc.
101 Redwood Shores Parkway
Redwood City, CA 94065

       Re: Corcept Therapeutics Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2024
           File No. 000-50679
Dear Atabak Mokari:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2024
Notes to Consolidated Financial Statements
1. Basis of Presentation and Summary of Significant Accounting Policies
Segment Reporting, page F-12

1.     Please confirm that you will provide the segment disclosures required by
ASC 280-
       10-50, as amended by ASU 2023-07, in your future filings. Refer to ASC
280-10-50-
       20 for single reportable segment entity requirements.
 September 18, 2025
Page 2

        In closing, we remind you that the company and its management are
responsible for
the accuracy and adequacy of their disclosures, notwithstanding any review,
comments,
action or absence of action by the staff.

      Please contact Vanessa Robertson at 202-551-3649 or Angela Connell at
202-551-
3426 with any questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Life
Sciences

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._