View:
United States securities and exchange commission logo
September 29, 2020
Laura Clague
Chief Financial Officer
Retrophin, Inc.
3721 Valley Centre Drive, Suite 200
San Diego, CA 92130
Re: Retrophin, Inc.
Form 10-K for the
Fiscal Year Ended December 31, 2019
Filed February 24,
2020
File No. 001-36257
Dear Ms. Clague:
We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Life Sciences