United States securities and exchange commission logo




                                                                                
                          January 2, 2024

       Joseph Hagan
       Chief Executive Officer
       Regulus Therapeutics Inc.
       4224 Campus Point Court, Suite 210
       San Diego, CA 92121

                                                        Re: Regulus 
Therapeutics Inc.
                                                            Registration 
Statement on Form S-3
                                                            Filed December 27, 
2023
                                                            File No. 333-276287

       Dear Joseph Hagan:

              This is to advise you that we have not reviewed and will not 
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for 
acceleration. 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 Jason 
Drory at 202-551-8342 with any questions.



                                                                                
                          Sincerely,

                                                                                
                          Division of Corporation Finance
                                                                                
                          Office of Life Sciences
       cc:                                              Asa Michael Henin