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August 30, 2024
Sabrina Martucci Johnson
Principal Executive Officer and Principal Financial Officer
Dare Bioscience, Inc.
3655 Nobel Drive, Suite 260
San Diego, CA 92122
Re: Dare Bioscience, Inc.
Form 10-K for the fiscal year ended December 31, 2023
Filed March 28, 2024
File No. 001-36395
Dear Sabrina Martucci Johnson:
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, 2023
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Results of Operations
Research and development expenses, page 114
1. Please provide disclosures to be included in future filings to disclose
the costs incurred
during each period presented for each of your key research and
development product
candidates separately. If you do not track your research and development
costs by project
or program, please disclose that fact and explain why you do not
maintain and evaluate
research and development costs by project or program. For amounts that
are not tracked
by project or program, provide a break down by nature or type of
research and
development expenses incurred which should reconcile to total research
and development
expense on the Statements of Operations.
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
August 30, 2024
Page 2
absence of action by the staff.
Please contact Vanessa Robertson at 202-551-3649 or Kevin Vaughn at
202-551-3494
with any questions.
Sincerely,
Division of Corporation
Finance
Office of Life Sciences