December
11, 2018
United
States Securities and Exchange Commission
Division
of Corporation Finance
Office
of Healthcare & Insurance
Washington,
DC 20549
Re: Monopar Therapeutics Inc.
Form 10-K for the Fiscal Year Ended December 31, 2017, Filed March
26, 2018
File No 000-55866
Ladies and Gentlemen:
Accompanying
this letter for filing on behalf of Monopar Therapeutics Inc. (the
“Company”) by way of electronic submission is Amendment
No. 1 to the Company’s Annual Report on Form 10-K for the
year ended December 31, 2017, originally filed on March 26, 2018,
Amendment No. 1 to the Company’s Quarterly Report on Form
10-Q for the quarter ended March 31, 2018, originally filed on May
11, 2018, Amendment No. 1 to the Company’s Quarterly Report
on Form 10-Q for the quarter ended June 30, 2018, originally filed
on August 9, 2018, and Amendment No. 1 to the Company’s
Quarterly Report on Form 10-Q for the quarter ended September 30,
2018, originally filed on November 9, 2018. The following addresses
the comments of the Staff of the Commission with respect to the
Annual and Quarterly Reports listed above, as conveyed in a letter
dated December 3, 2018.
Form 10-K for the Fiscal Year Ended December 31, 2017
Exhibits
1.
The
suggested revisions have been made to the Annual and Quarterly
Reports listed above. Beginning with the 2018 Form 10-K, we will
include certification 4(b) and include the reference to the
Exchange Act definition of ICFR in the introductory language of
certification 4 in all subsequent Forms 10-K and 10-Q.
Please
direct any questions or comments regarding the forgoing to the
undersigned.
Sincerely,
/s/
Robert K. Rupp
Robert K. Rupp