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  <TITLE>S-8</TITLE>
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   <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>As filed with the Securities and Exchange Commission on January 30, 2025 </B></P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><B><FONT STYLE="white-space:nowrap">Registration&nbsp;No.&nbsp;333-&#8195;&#8195;&#8195;&#8195;</FONT> </B></P>
  <P STYLE="font-size:4pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="line-height:1.0pt;margin-top:0pt;margin-bottom:0pt;border-bottom:1px solid #000000">&nbsp;</P>
  <P STYLE="line-height:3.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000">&nbsp;</P> <P STYLE="margin-top:4pt; margin-bottom:0pt; font-size:18pt; font-family:Times New Roman" ALIGN="center"><B>UNITED STATES </B></P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:18pt; font-family:Times New Roman" ALIGN="center"><B>SECURITIES AND EXCHANGE COMMISSION </B></P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B>Washington, D.C. 20549 </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center>
  <P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:18pt; font-family:Times New Roman" ALIGN="center"><B>FORM <FONT
  STYLE="white-space:nowrap">S-8</FONT> </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:18pt; font-family:Times New Roman" ALIGN="center"><B>REGISTRATION STATEMENT </B></P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B><I>UNDER </I></B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B><I>THE
  SECURITIES ACT OF 1933 </I></B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center> <P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center>
  <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:24pt; font-family:Times New Roman" ALIGN="center"><B>R<SMALL>EGULUS</SMALL> T<SMALL>HERAPEUTICS</SMALL> I<SMALL>NC</SMALL>. </B></P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>(Exact name of registrant as specified in its charter) </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center>
  <P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
  <TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:8pt" ALIGN="center">
  
  
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  <TD VALIGN="top" ALIGN="center"><B>Delaware</B></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top" ALIGN="center"><B><FONT STYLE="white-space:nowrap">26-4738379</FONT></B></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
  <TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(State or other jurisdiction of</B></P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>incorporation or organization)</B></P></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(I.R.S. Employer</B></P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Identification No.)</B></P></TD></TR>
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  <TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>4224 Campus Point Court, Suite 210</B></P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>San Diego, CA</B></P></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="bottom" ALIGN="center"><B>92121</B></TD></TR>
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  <TD VALIGN="top" ALIGN="center"><B>(Address of Principal Executive Offices)</B></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top" ALIGN="center"><B>(Zip Code)</B></TD></TR>
  </TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>2019 Equity Incentive Plan, as amended </B></P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>2022 Employee Stock Purchase Plan </B></P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(Full titles of the plans) </B></P>
  <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Joseph P. Hagan </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Chief
  Executive Officer </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Regulus Therapeutics Inc. </B></P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>4224 Campus Point Court, Suite 210 </B></P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>San Diego, CA 92121 </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><FONT
  STYLE="white-space:nowrap">(858)&nbsp;202-6300</FONT> </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(Name, address, including zip code, and telephone number, including area code,
  of agent for service) </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center> <P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center>
  <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><I>Copies to: </I></B></P>
  <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Thomas A. Coll, Esq. </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Asa
  M. Henin, Esq. </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Cooley LLP </B></P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>10265 Science Center Drive </B></P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>San Diego, California 92121 </B></P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><FONT STYLE="white-space:nowrap">Tel:&nbsp;(858)&nbsp;550-6000</FONT> </B></P>
  <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center> <P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center>
  <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer,
  <FONT STYLE="white-space:nowrap">a&nbsp;non-accelerated&nbsp;filer,</FONT> smaller reporting company, or an emerging growth company. See the definitions of &#147;large accelerated filer,&#148; &#147;accelerated filer,&#148; &#147;smaller reporting
  company&#148; and &#147;emerging growth company&#148; in <FONT STYLE="white-space:nowrap">Rule&nbsp;12b-2&nbsp;of</FONT> the Exchange Act. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
  <TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">
  
  
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  <TD VALIGN="bottom">Large&nbsp;Accelerated&nbsp;filer</TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="bottom">&#9744;</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="bottom">Accelerated&nbsp;filer</TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="bottom">&#9744;</TD></TR>
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  <TD VALIGN="bottom"><FONT STYLE="white-space:nowrap">Non-accelerated</FONT> filer</TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="bottom">&#9746;</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="bottom">Smaller&nbsp;reporting&nbsp;company</TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="bottom">&#9746;</TD></TR>
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  <TD VALIGN="bottom">Emerging&nbsp;growth&nbsp;company</TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="bottom">&#9744;</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="bottom"></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
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  </TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period
  for complying with any new or revised financial accounting standards provided pursuant to Section&nbsp;7(a)(2)(B) of the Securities Act.&#8194;&#9744; </P> <P STYLE="font-size:10pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
  <P STYLE="line-height:1.0pt;margin-top:0pt;margin-bottom:0pt;border-bottom:1px solid #000000">&nbsp;</P> <P STYLE="line-height:3.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000">&nbsp;</P>
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   <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>REGISTRATION OF ADDITIONAL SHARES </B></P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>PURSUANT TO GENERAL INSTRUCTION E </B></P>
  <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">This Registration Statement is being filed for the purpose of increasing the number of securities of the same class as other securities for
  which Registration Statements of the registrant <FONT STYLE="white-space:nowrap">on&nbsp;Form&nbsp;S-8&nbsp;relating</FONT> to the same employee benefit plans are effective. </P>
  <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The registrant previously registered shares of its Common Stock for issuance under the Regulus Therapeutics Inc. 2019 Equity Incentive Plan
  under Registration Statements on <FONT STYLE="white-space:nowrap">Form&nbsp;S-8&nbsp;
  filed</FONT> with the Securities and Exchange Commission (the &#147;SEC&#148;) on<A HREF="http://www.sec.gov/Archives/edgar/data/1505512/000119312519226942/d797111ds8.htm"> August 22, 2019</A> (File&nbsp;No.
  <FONT STYLE="white-space:nowrap">333-233414),</FONT> <A HREF="http://www.sec.gov/Archives/edgar/data/1505512/000119312520012118/d866891ds8.htm">January 22, 2020</A> (File No. <FONT STYLE="white-space:nowrap">333-236020),</FONT> <A HREF="http://www.sec.gov/Archives/edgar/data/1505512/000119312521028843/d47076ds8.htm">February
   4, 2021</A> (File No. <FONT STYLE="white-space:nowrap">333-252733),</FONT> <A HREF="http://www.sec.gov/Archives/edgar/data/1505512/000119312522006938/d277572ds8.htm">January 12, 2022</A> (File No.
  <FONT STYLE="white-space:nowrap">333-262112),</FONT> <A HREF="http://www.sec.gov/Archives/edgar/data/1505512/000119312523006485/d382609ds8.htm">January 11, 2023</A> (File No. <FONT STYLE="white-space:nowrap">333-269184),</FONT> <A HREF="http://www.sec.gov/Archives/edgar/data/1505512/000119312523178712/d477380ds8.htm">June
   29, 2023</A> (File No. <FONT STYLE="white-space:nowrap">333-273027),</FONT> <A HREF="http://www.sec.gov/Archives/edgar/data/1505512/000119312524007516/d611393ds8.htm">January 12, 2024</A> (File
  <FONT STYLE="white-space:nowrap">No.&nbsp;333-276484)</FONT> and <A HREF="http://www.sec.gov/Archives/edgar/data/1505512/000119312524142845/d847776ds8.htm">May<U></U> 20, 2024</A> (File No. <FONT STYLE="white-space:nowrap">333-279542).</FONT>
  Pursuant to General Instruction E to Form <FONT STYLE="white-space:nowrap">S-8,</FONT> this Registration Statement hereby incorporates by reference the contents of the Registration Statements referenced above. </P>
  <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The registrant previously registered shares of its Common Stock for issuance under the 2022 ESPP under Registration Statements on&nbsp;Form <FONT
  STYLE="white-space:nowrap">S-8</FONT> filed with the SEC on<A HREF="http://www.sec.gov/Archives/edgar/data/1505512/000119312522218711/d374898ds8.htm"> August 11, 2022</A> (File No. <FONT STYLE="white-space:nowrap">333-266800),</FONT> <A HREF="http://www.sec.gov/Archives/edgar/data/1505512/000119312523006485/d382609ds8.htm">January
   11, 2023</A> (File No. <FONT STYLE="white-space:nowrap">333-269184)</FONT> and <A HREF="http://www.sec.gov/Archives/edgar/data/1505512/000119312524007516/d611393ds8.htm">January<U></U> 12, 2024</A> (File No.
  <FONT STYLE="white-space:nowrap">333-276484).&nbsp;Pursuant</FONT> to General Instruction&nbsp;E <FONT STYLE="white-space:nowrap">to&nbsp;Form&nbsp;S-8,&nbsp;this</FONT> Registration Statement hereby incorporates by reference the contents of the
  Registration Statements referenced above. </P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>PART II </B></P>
  <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Item&#8201;3. Incorporation of Documents by Reference </B></P>
  <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The following documents filed by the registrant with the SEC are incorporated by reference into this registration statement (other than portions of such
  documents that are furnished but not filed or are otherwise not incorporated into registration statements pursuant to the applicable rules promulgated by the SEC): </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
  <TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
  <TR style = "page-break-inside:avoid">
  <TD WIDTH="5%">&nbsp;</TD>
  <TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
  <TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
  <TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">the registrant&#146;s Annual Report on&nbsp;
  <A HREF="http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/0001505512/000162828024012543/rgls-20231231.htm">Form<U></U><FONT STYLE="white-space:nowrap">&nbsp;10-K</FONT></A>&nbsp;for the year ended December&nbsp;31, 2023,
  filed with the SEC on March&nbsp;21, 2024; </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
  <TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
  <TR style = "page-break-inside:avoid">
  <TD WIDTH="5%">&nbsp;</TD>
  <TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
  <TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
  <TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">the information specifically incorporated by reference into the registrant&#146;s Annual Report on Form <FONT
  STYLE="white-space:nowrap">10-K</FONT> for the year ended December&nbsp;31, 2023 from the registrant&#146;s definitive proxy statement on&nbsp;
  <A HREF="http://www.sec.gov/Archives/edgar/data/1505512/000119312524102883/d766605ddef14a.htm">Schedule 14A</A><U></U>&nbsp;relating to its 2024 annual meeting of stockholders, filed with the SEC on April&nbsp;19, 2024; </P></TD></TR></TABLE>
  <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
  <TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
  <TR style = "page-break-inside:avoid">
  <TD WIDTH="5%">&nbsp;</TD>
  <TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
  <TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
  <TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">the registrant&#146;s Quarterly Reports on <FONT STYLE="white-space:nowrap">Form&nbsp;10-Q&nbsp;for</FONT> the
  quarters ended March&nbsp;31, 2024, June&nbsp;30, 2024 and September&nbsp;30, 2024, filed with the SEC on&nbsp;
  <A HREF="http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1505512/000162828024022266/rgls-20240331.htm">May 9, 2024</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1505512/000162828024036174/rgls-20240630.htm">August
  <U></U>&nbsp;8, 2024</A> and <A HREF="http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1505512/000162828024046316/rgls-20240930.htm">November<U></U>&nbsp;7, 2024</A>, respectively; </P></TD></TR></TABLE>
  <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
  <TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
  <TR style = "page-break-inside:avoid">
  <TD WIDTH="5%">&nbsp;</TD>
  <TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
  <TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
  <TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">the registrant&#146;s Current Reports on <FONT STYLE="white-space:nowrap">Form&nbsp;8-K,&nbsp;filed</FONT> with
  the SEC on <A HREF="http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1505512/000119312524068000/d767023d8k.htm">March<U></U>&nbsp;
  14, 2024</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1505512/000119312524141703/d829869d8k.htm">May<U></U>&nbsp;
  17, 2024</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1505512/000119312524166299/d836286d8k.htm">June<U></U>&nbsp;
  24, 2024</A> and <A HREF="http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1505512/000119312524242801/d846508d8k.htm">October<U></U>&nbsp;24, 2024</A>; and </P></TD></TR></TABLE>
  <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
  <TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
  <TR style = "page-break-inside:avoid">
  <TD WIDTH="5%">&nbsp;</TD>
  <TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
  <TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
  <TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">the description of the registrant&#146;s common stock contained in the registrant&#146;s registration statement
  on&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1505512/000119312512406616/d415918d8a12b.htm">Form <FONT STYLE="white-space:nowrap">8-A</FONT></A>, filed with the SEC on September&nbsp;27, 2012, including any amendments or reports filed for
  the purpose of updating such description. </P></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">All reports and other documents filed by the registrant pursuant to Section&nbsp;13(a),
  13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended, other than Current Reports furnished under Item 2.02 or Item 7.01 of <FONT STYLE="white-space:nowrap">Form&nbsp;8-K&nbsp;and</FONT> exhibits furnished on such form that relate to
  such items and other portions of documents that are furnished but not filed or are otherwise not incorporated into registration statements pursuant to the applicable rules promulgated by the SEC, after the date of this registration statement and
  prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to be a part of
  this registration statement from the date of filing such reports and documents. Any statement contained in a document incorporated or deemed to be incorporated herein by reference shall be deemed to be modified or superseded for purposes of this
  registration statement to the extent that a statement herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes that statement. Any such statement so modified or
  superseded shall not constitute a part of this registration statement, except as so modified or superseded. </P>
  </DIV></Center>
  
  
  <p style="margin-top:1em; margin-bottom:0em; page-break-before:always"> </p>
  <HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
  
  
  <Center><DIV STYLE="width:8.5in" align="left">
   <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>EXHIBIT INDEX </B></P>
  <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
  <TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">
  
  
  <TR>
  
  <TD></TD>
  
  <TD VALIGN="bottom" WIDTH="5%"></TD>
  <TD WIDTH="92%"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
  <TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Exhibit<BR>Number</B></TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="bottom" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Description</B></P></TD></TR>
  
  
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="8"></TD>
  <TD HEIGHT="8" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top" NOWRAP>&#8199;4.1</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top"><A HREF="http://www.sec.gov/Archives/edgar/data/1505512/000162828016018315/ex-3120160630.htm">Amended and Restated Certificate of Incorporation of the registrant (incorporated by reference to Exhibit 3.1 to the registrant&#146;s Quarterly
   Report on<U></U>&nbsp;Form<U></U><FONT STYLE="white-space:nowrap">&nbsp;10-Q,</FONT><U></U>&nbsp;filed with the SEC on August<U></U>&nbsp;3, 2016).</A></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="8"></TD>
  <TD HEIGHT="8" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top" NOWRAP>&#8199;4.2</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top"><A HREF="http://www.sec.gov/Archives/edgar/data/1505512/000119312518290991/d630756dex31.htm">Certificate of Amendment of Amended and Restated Certificate of Incorporation of the registrant (incorporated by reference to Exhibit 3.1 to the
   registrant&#146;s Current Report on<U></U>&nbsp;Form<U></U><FONT STYLE="white-space:nowrap">&nbsp;8-K,</FONT><U></U>&nbsp;filed with the SEC on October<U></U>&nbsp;2, 2018).</A></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="8"></TD>
  <TD HEIGHT="8" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top" NOWRAP>&#8199;4.3</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top"><A HREF="http://www.sec.gov/Archives/edgar/data/1505512/000119312521192088/d169767dex31.htm">Certificate of Amendment of Amended and Restated Certificate of Incorporation of the registrant (incorporated by reference to Exhibit 3.1 to the
   registrant&#146;s Current Report on Form <FONT STYLE="white-space:nowrap">8-K</FONT> (File No.<U></U><FONT STYLE="white-space:nowrap">&nbsp;001-35670),</FONT> filed with the SEC on June<U></U>&nbsp;16, 2021).</A></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="8"></TD>
  <TD HEIGHT="8" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top" NOWRAP>&#8199;4.4</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top"><A HREF="http://www.sec.gov/Archives/edgar/data/1505512/000119312522182810/d307766dex31.htm">Certificate of Amendment of Amended and Restated Certificate of Incorporation of the registrant. (incorporated by reference to Exhibit 3.1 to
   the registrant&#146;s Current Report on Form <FONT STYLE="white-space:nowrap">8-K</FONT> (File No.<U></U><FONT STYLE="white-space:nowrap">&nbsp;001-35670),</FONT> filed with the SEC on June<U></U>&nbsp;27, 2022).</A></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="8"></TD>
  <TD HEIGHT="8" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top" NOWRAP>&#8199;4.5</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top"><A HREF="http://www.sec.gov/Archives/edgar/data/1505512/000119312516616627/d203908dex31.htm">Amended and Restated Bylaws of the registrant (incorporated by reference to Exhibit<U></U>&nbsp;
  3.1 to the registrant&#146;s Current Report on<U></U>&nbsp;Form<U></U><FONT STYLE="white-space:nowrap">&nbsp;8-K,</FONT><U></U>&nbsp;filed with the SEC on June<U></U>&nbsp;8, 2016).</A></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="8"></TD>
  <TD HEIGHT="8" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top" NOWRAP>&#8199;4.6</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top"><A HREF="http://www.sec.gov/Archives/edgar/data/1505512/000162828022022505/ex-42x20220630.htm">Form of Common Stock Certificate of the registrant (incorporated by reference to Exhibit<U></U>&nbsp;
  4.2 to the registrant&#146;s Quarterly Report on<U></U>&nbsp;Form<U></U><FONT STYLE="white-space:nowrap">&nbsp;10-Q,</FONT> filed with the SEC on August<U></U>&nbsp;11, 2022).</A></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="8"></TD>
  <TD HEIGHT="8" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top" NOWRAP>&#8199;5.1</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top"><A HREF="d871374dex51.htm">Opinion of Cooley LLP. </A></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="8"></TD>
  <TD HEIGHT="8" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top" NOWRAP>23.1</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top"><A HREF="d871374dex231.htm">Consent of Independent Registered Public Accounting Firm. </A></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="8"></TD>
  <TD HEIGHT="8" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top" NOWRAP>23.2</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top"><A HREF="d871374dex51.htm">Consent of Cooley LLP. Reference is made to Exhibit&nbsp;5.1. </A></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="8"></TD>
  <TD HEIGHT="8" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top" NOWRAP>24.1</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top"><A HREF="d871374ds8.htm#sig">Power of Attorney. Reference is made to the signature page hereto. </A></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="8"></TD>
  <TD HEIGHT="8" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top" NOWRAP>99.1</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top"><A HREF="http://www.sec.gov/Archives/edgar/data/1505512/000119312524141703/d829869dex991.htm">Regulus Therapeutics Inc. 2019 Equity Incentive Plan, as amended (incorporated by reference to Exhibit 99.1 to the registrant&#146;s current
   report on Form <FONT STYLE="white-space:nowrap">8-K</FONT> (File No.<U></U><FONT STYLE="white-space:nowrap">&nbsp;001-35670),</FONT> filed with the SEC on May<U></U>&nbsp;17, 2024). </A></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="8"></TD>
  <TD HEIGHT="8" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top" NOWRAP>99.2</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top"><A HREF="http://www.sec.gov/Archives/edgar/data/1505512/000119312519226942/d797111dex992.htm">Form of Stock Option Grant Notice and Option Agreement under the Regulus Therapeutics Inc. 2019 Equity Incentive Plan (incorporated by reference
   to Exhibit 99.2 to the registrant&#146;s Registration Statement on Form <FONT STYLE="white-space:nowrap">S-8</FONT> (File<U></U>&nbsp;No.<U></U><FONT STYLE="white-space:nowrap">&nbsp;333-233414),</FONT> filed with the SEC on August<U></U>&nbsp;22,
  2019)</A>.</TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="8"></TD>
  <TD HEIGHT="8" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top" NOWRAP>99.3</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top"><A HREF="http://www.sec.gov/Archives/edgar/data/1505512/000119312519226942/d797111dex993.htm">Form of Restricted Stock Unit Grant Notice and Restricted Stock Unit Agreement under the Regulus Therapeutics Inc. 2019 Equity Incentive Plan
   (incorporated by reference to Exhibit 99.3 to the registrant&#146;s Registration Statement on Form <FONT STYLE="white-space:nowrap">S-8</FONT> (File<U></U>&nbsp;No.<U></U><FONT STYLE="white-space:nowrap">&nbsp;333-233414),</FONT> filed with the SEC
  on August<U></U>&nbsp;22, 2019).</A></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="8"></TD>
  <TD HEIGHT="8" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top" NOWRAP>99.4</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top"><A HREF="http://www.sec.gov/Archives/edgar/data/1505512/000162828022022505/exhibit101-regulusx2022emp.htm">2022 Employee Stock Purchase Plan (incorporated by reference to Exhibit 10.1 to the registrant&#146;s Quarterly Report on Form
  <FONT STYLE="white-space:nowrap">10-Q</FONT> (File No.<U></U><FONT STYLE="white-space:nowrap">&nbsp;001-35670),</FONT> filed with the SEC on August<U></U>&nbsp;11, 2022).</A></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="8"></TD>
  <TD HEIGHT="8" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top" NOWRAP>107</TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top"><A HREF="d871374dexfilingfees.htm">Filing Fee Table </A></TD></TR>
  </TABLE>
  </DIV></Center>
  
  
  <p style="margin-top:1em; margin-bottom:0em; page-break-before:always"> </p>
  <HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
  
  
  <Center><DIV STYLE="width:8.5in" align="left">
   <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><A NAME="sig"></A>SIGNATURES </B></P>
  <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Pursuant to the requirements of the Securities Act of 1933, as amended, the registrant certifies that it has reasonable grounds to believe
  that it meets all of the requirements for filing <FONT STYLE="white-space:nowrap">on&nbsp;Form&nbsp;S-8&nbsp;and</FONT> has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City
  of San Diego, State of California, on January 30, 2025. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
  <TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">
  
  
  <TR>
  
  <TD WIDTH="7%"></TD>
  
  <TD VALIGN="bottom" WIDTH="1%"></TD>
  <TD WIDTH="92%"></TD></TR>
  
  
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="bottom" COLSPAN="3"><B>R<SMALL>EGULUS</SMALL>&nbsp;T<SMALL>HERAPEUTICS</SMALL>&nbsp;I<SMALL>NC</SMALL>.</B></TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="16"></TD>
  <TD HEIGHT="16" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top">By:</TD>
  <TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
  <TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000"> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">/s/ Joseph P. Hagan</P></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="bottom"></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="bottom">Joseph P. Hagan</TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="bottom"></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="bottom">Chief Executive Officer</TD></TR>
  </TABLE></DIV> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>POWER OF ATTORNEY </B></P>
  <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Joseph P. Hagan as his or her true
  and <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">lawful&nbsp;attorney-in-fact&nbsp;and</FONT></FONT> agent, with full power of substitution, for him or her and in his or her name, place or stead, in any and all capacities, to
  sign any and all amendments to this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto <FONT STYLE="white-space:nowrap"><FONT
  STYLE="white-space:nowrap">said&nbsp;attorney-in-fact&nbsp;and</FONT></FONT> agent full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and
  purposes as he might or could do in person, hereby ratifying and confirming all that <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">said&nbsp;attorney-in-fact&nbsp;and</FONT></FONT> agent or his substitute may lawfully do or cause
  to be done by virtue hereof. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been
  signed by the following persons in the capacities and on the dates indicated. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
  <TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">
  
  
  <TR>
  
  <TD WIDTH="38%"></TD>
  
  <TD VALIGN="bottom"></TD>
  <TD WIDTH="44%"></TD>
  
  <TD VALIGN="bottom" WIDTH="1%"></TD>
  <TD WIDTH="16%"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
  <TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Signature</B></P></TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="bottom" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Title</B></P></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="bottom" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Date</B></P></TD></TR>
  
  
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="16"></TD>
  <TD HEIGHT="16" COLSPAN="2"></TD>
  <TD HEIGHT="16" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman" ALIGN="center">/s/ Joseph P. Hagan</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Joseph P. Hagan</P></TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Chief Executive Officer and Member</P>
  <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">of the Board of Directors</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><I>(Principal Executive Officer)</I></P></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top" NOWRAP ALIGN="center">January 30, 2025</TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="16"></TD>
  <TD HEIGHT="16" COLSPAN="2"></TD>
  <TD HEIGHT="16" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman" ALIGN="center">/s/ Cris Calsada</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Cris Calsada</P></TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Chief Financial Officer</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><I>(Principal Financial Officer)</I></P></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top" NOWRAP ALIGN="center">January 30, 2025</TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="16"></TD>
  <TD HEIGHT="16" COLSPAN="2"></TD>
  <TD HEIGHT="16" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman" ALIGN="center">/s/ Daniel Penksa</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Daniel Penksa</P></TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">VP of Finance&nbsp;&amp; Controller</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><I>(Principal Accounting Officer)</I></P></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top" NOWRAP ALIGN="center">January 30, 2025</TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="16"></TD>
  <TD HEIGHT="16" COLSPAN="2"></TD>
  <TD HEIGHT="16" COLSPAN="2"></TD></TR>
  <TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
  <TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman" ALIGN="center">/s/ Preston S. Klassen, M.D.</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Preston S. Klassen, M.D.</P></TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">President and Member of the Board</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">of Directors</P></TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top" NOWRAP ALIGN="center">January 30, 2025</TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="16"></TD>
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  <TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman" ALIGN="center">/s/ Stelios Papadopoulos, Ph.D.</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Stelios Papadopoulos, Ph.D.</P></TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top" ALIGN="center">Chairman of the Board of Directors</TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top" NOWRAP ALIGN="center">January 30, 2025</TD></TR>
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  <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">David Baltimore, Ph.D.</P></TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top" ALIGN="center">Member of the Board of Directors</TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top" NOWRAP ALIGN="center">January 30, 2025</TD></TR>
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  <TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman" ALIGN="center">/s/ Kathryn J. Collier</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Kathryn J. Collier</P></TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top" ALIGN="center">Member of the Board of Directors</TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top" NOWRAP ALIGN="center">January 30, 2025</TD></TR></TABLE>
  </DIV></Center>
  
  
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  <TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman" ALIGN="center">/s/ Alice S. Huang, Ph.D.</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Alice S. Huang, Ph.D.</P></TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top" ALIGN="center">Member of the Board of Directors</TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top" NOWRAP ALIGN="center">January 30, 2025</TD></TR>
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  <TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman" ALIGN="center">/s/ Jake R. Nunn</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Jake R. Nunn</P></TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top" ALIGN="center">Member of the Board of Directors</TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top" NOWRAP ALIGN="center">January 30, 2025</TD></TR>
  <TR STYLE="font-size:1pt">
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  <TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman" ALIGN="center">/s/ William H. Rastetter, Ph.D.</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">William H. Rastetter, Ph.D.</P></TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top" ALIGN="center">Member of the Board of Directors</TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top" NOWRAP ALIGN="center">January 30, 2025</TD></TR>
  <TR STYLE="font-size:1pt">
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  <TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman" ALIGN="center">/s/ Hugh Rosen, M.D., Ph.D.</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Hugh Rosen, M.D., Ph.D.</P></TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top" ALIGN="center">Member of the Board of Directors</TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top" NOWRAP ALIGN="center">January 30, 2025</TD></TR>
  <TR STYLE="font-size:1pt">
  <TD HEIGHT="16"></TD>
  <TD HEIGHT="16" COLSPAN="2"></TD>
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  <TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman" ALIGN="center">/s/ Pascale Witz</P>
  <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Pascale Witz</P></TD>
  <TD VALIGN="bottom">&nbsp;&nbsp;</TD>
  <TD VALIGN="top" ALIGN="center">Member of the Board of Directors</TD>
  <TD VALIGN="bottom">&nbsp;</TD>
  <TD VALIGN="top" NOWRAP ALIGN="center">January 30, 2025</TD></TR>
  </TABLE>
  </DIV></Center>
  
  </BODY></HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "d871374ds8.htm", "description": "S-8", "secsgml_size_bytes": 48073}]
metadata_filer: {"company-data": {"conformed-name": "Regulus Therapeutics Inc.", "cik": "0001505512", "assigned-sic": "2834", "organization-name": "03 Life Sciences", "irs-number": "264738379", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-284604", "film-number": "25573899"}, "business-address": {"street1": "4224 CAMPUS POINT COURT", "street2": "SUITE 210", "city": "SAN DIEGO", "state": "CA", "zip": "92121", "phone": "858-202-6300"}, "mail-address": {"street1": "4224 CAMPUS POINT COURT", "street2": "SUITE 210", "city": "SAN DIEGO", "state": "CA", "zip": "92121"}}
text: S-8
  As filed with the Securities and Exchange Commission on January 30, 2025
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM
  S-8
  REGISTRATION STATEMENT
  UNDER
  THE
  SECURITIES ACT OF 1933
  R
  EGULUS
  T
  HERAPEUTICS
  I
  NC
  .
  (Exact name of registrant as specified in its charter)
  Delaware
  26-4738379
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  4224 Campus Point Court, Suite 210
  San Diego, CA
  92121
  (Address of Principal Executive Offices)
  (Zip Code)
  2019 Equity Incentive Plan, as amended
  2022 Employee Stock Purchase Plan
  (Full titles of the plans)
  Joseph P. Hagan
  Chief
  Executive Officer
  Regulus Therapeutics Inc.
  4224 Campus Point Court, Suite 210
  San Diego, CA 92121
  (858) 202-6300
  (Name, address, including zip code, and telephone number, including area code,
  of agent for service)
  Copies to:
  Thomas A. Coll, Esq.
  Asa
  M. Henin, Esq.
  Cooley LLP
  10265 Science Center Drive
  San Diego, California 92121
  Tel: (858) 550-6000
  Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer,
  a non-accelerated filer,
  smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting
  company" and "emerging growth company" in
  Rule 12b-2 of
  the Exchange Act.
  Large Accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated
  filer
  ☒
  Smaller reporting company
  ☒
  Emerging growth company
  ☐
  If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period
  for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐
  REGISTRATION OF ADDITIONAL SHARES
  PURSUANT TO GENERAL INSTRUCTION E
  This Registration Statement is being filed for the purpose of increasing the number of securities of the same class as other securities for
  which Registration Statements of the registrant
  on Form S-8 relating
  to the same employee benefit plans are effective.
  The registrant previously registered shares of its Common Stock for issuance under the Regulus Therapeutics Inc. 2019 Equity Incentive Plan
  under Registration Statements on
  Form S-8 
  filed
  with the Securities and Exchange Commission (the "SEC") on
  August 22, 2019
  (File No.
  333-233414),
  January 22, 2020
  (File No.
  333-236020),
  February
   4, 2021
  (File No.
  333-252733),
  January 12, 2022
  (File No.
  333-262112),
  January 11, 2023
  (File No.
  333-269184),
  June
   29, 2023
  (File No.
  333-273027),
  January 12, 2024
  (File
  No. 333-276484)
  and
  May
  20, 2024
  (File No.
  333-279542).
  Pursuant to General Instruction E to Form
  S-8,
  this Registration Statement hereby incorporates by reference the contents of the Registration Statements referenced above.
  The registrant previously registered shares of its Common Stock for issuance under the 2022 ESPP under Registration Statements on Form
  S-8
  filed with the SEC on
  August 11, 2022
  (File No.
  333-266800),
  January
   11, 2023
  (File No.
  333-269184)
  and
  January
  12, 2024
  (File No.
  333-276484). Pursuant
  to General Instruction E
  to Form S-8, this
  Registration Statement hereby incorporates by reference the contents of the
  Registration Statements referenced above.
  PART II
  Item 3. Incorporation of Documents by Reference
  The following documents filed by the registrant with the SEC are incorporated by reference into this registration statement (other than portions of such
  documents that are furnished but not filed or are otherwise not incorporated into registration statements pursuant to the applicable rules promulgated by the SEC):
  •
  the registrant's Annual Report on
  Form
  10-K
  for the year ended December 31, 2023,
  filed with the SEC on March 21, 2024;
  •
  the information specifically incorporated by reference into the registrant's Annual Report on Form
  10-K
  for the year ended December 31, 2023 from the registrant's definitive proxy statement on
  Schedule 14A
  relating to its 2024 annual meeting of stockholders, filed with the SEC on April 19, 2024;
  •
  the registrant's Quarterly Reports on
  Form 10-Q for
  the
  quarters ended March 31, 2024, June 30, 2024 and September 30, 2024, filed with the SEC on
  May 9, 2024
  ,
  August
  8, 2024
  and
  November
  7, 2024
  , respectively;
  •
  the registrant's Current Reports on
  Form 8-K, filed
  with
  the SEC on
  March
  14, 2024
  ,
  May
  17, 2024
  ,
  June
  24, 2024
  and
  October
  24, 2024
  ; and
  •
  the description of the registrant's common stock contained in the registrant's registration statement
  on
  Form
  8-A
  , filed with the SEC on September 27, 2012, including any amendments or reports filed for
  the purpose of updating such description.
  All reports and other documents filed by the registrant pursuant to Section 13(a),
  13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended, other than Current Reports furnished under Item 2.02 or Item 7.01 of
  Form 8-K and
  exhibits furnished on such form that relate to
  such items and other portions of documents that are furnished but not filed or are otherwise not incorporated into registration statements pursuant to the applicable rules promulgated by the SEC, after the date of this registration statement and
  prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to be a part of
  this registration statement from the date of filing such reports and documents. Any statement contained in a document incorporated or deemed to be incorporated herein by reference shall be deemed to be modified or superseded for purposes of this
  registration statement to the extent that a statement herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes that statement. Any such statement so modified or
  superseded shall not constitute a part of this registration statement, except as so modified or superseded.
  EXHIBIT INDEX
  Exhibit
  Number
  Description
  4.1
  Amended and Restated Certificate of Incorporation of the registrant (incorporated by reference to Exhibit 3.1 to the registrant's Quarterly
   Report on
  Form
  10-Q,
  filed with the SEC on August
  3, 2016).
  4.2
  Certificate of Amendment of Amended and Restated Certificate of Incorporation of the registrant (incorporated by reference to Exhibit 3.1 to the
   registrant's Current Report on
  Form
  8-K,
  filed with the SEC on October
  2, 2018).
  4.3
  Certificate of Amendment of Amended and Restated Certificate of Incorporation of the registrant (incorporated by reference to Exhibit 3.1 to the
   registrant's Current Report on Form
  8-K
  (File No.
  001-35670),
  filed with the SEC on June
  16, 2021).
  4.4
  Certificate of Amendment of Amended and Restated Certificate of Incorporation of the registrant. (incorporated by reference to Exhibit 3.1 to
   the registrant's Current Report on Form
  8-K
  (File No.
  001-35670),
  filed with the SEC on June
  27, 2022).
  4.5
  Amended and Restated Bylaws of the registrant (incorporated by reference to Exhibit
  3.1 to the registrant's Current Report on
  Form
  8-K,
  filed with the SEC on June
  8, 2016).
  4.6
  Form of Common Stock Certificate of the registrant (incorporated by reference to Exhibit
  4.2 to the registrant's Quarterly Report on
  Form
  10-Q,
  filed with the SEC on August
  11, 2022).
  5.1
  Opinion of Cooley LLP.
  23.1
  Consent of Independent Registered Public Accounting Firm.
  23.2
  Consent of Cooley LLP. Reference is made to Exhibit 5.1.
  24.1
  Power of Attorney. Reference is made to the signature page hereto.
  99.1
  Regulus Therapeutics Inc. 2019 Equity Incentive Plan, as amended (incorporated by reference to Exhibit 99.1 to the registrant's current
   report on Form
  8-K
  (File No.
  001-35670),
  filed with the SEC on May
  17, 2024).
  99.2
  Form of Stock Option Grant Notice and Option Agreement under the Regulus Therapeutics Inc. 2019 Equity Incentive Plan (incorporated by reference
   to Exhibit 99.2 to the registrant's Registration Statement on Form
  S-8
  (File
  No.
  333-233414),
  filed with the SEC on August
  22,
  2019)
  .
  99.3
  Form of Restricted Stock Unit Grant Notice and Restricted Stock Unit Agreement under the Regulus Therapeutics Inc. 2019 Equity Incentive Plan
   (incorporated by reference to Exhibit 99.3 to the registrant's Registration Statement on Form
  S-8
  (File
  No.
  333-233414),
  filed with the SEC
  on August
  22, 2019).
  99.4
  2022 Employee Stock Purchase Plan (incorporated by reference to Exhibit 10.1 to the registrant's Quarterly Report on Form
  10-Q
  (File No.
  001-35670),
  filed with the SEC on August
  11, 2022).
  107
  Filing Fee Table
  SIGNATURES
  Pursuant to the requirements of the Securities Act of 1933, as amended, the registrant certifies that it has reasonable grounds to believe
  that it meets all of the requirements for filing
  on Form S-8 and
  has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City
  of San Diego, State of California, on January 30, 2025.
  R
  EGULUS
  T
  HERAPEUTICS
  I
  NC
  .
  By:
  /s/ Joseph P. Hagan
  Joseph P. Hagan
  Chief Executive Officer
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Joseph P. Hagan as his or her true
  and
  lawful attorney-in-fact and
  agent, with full power of substitution, for him or her and in his or her name, place or stead, in any and all capacities, to
  sign any and all amendments to this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto
  said attorney-in-fact and
  agent full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and
  purposes as he might or could do in person, hereby ratifying and confirming all that
  said attorney-in-fact and
  agent or his substitute may lawfully do or cause
  to be done by virtue hereof.
  Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been
  signed by the following persons in the capacities and on the dates indicated.
  Signature
  Title
  Date
  /s/ Joseph P. Hagan
  Joseph P. Hagan
  Chief Executive Officer and Member
  of the Board of Directors
  (Principal Executive Officer)
  January 30, 2025
  /s/ Cris Calsada
  Cris Calsada
  Chief Financial Officer
  (Principal Financial Officer)
  January 30, 2025
  /s/ Daniel Penksa
  Daniel Penksa
  VP of Finance & Controller
  (Principal Accounting Officer)
  January 30, 2025
  /s/ Preston S. Klassen, M.D.
  Preston S. Klassen, M.D.
  President and Member of the Board
  of Directors
  January 30, 2025
  /s/ Stelios Papadopoulos, Ph.D.
  Stelios Papadopoulos, Ph.D.
  Chairman of the Board of Directors
  January 30, 2025
  /s/ David Baltimore, Ph.D.
  David Baltimore, Ph.D.
  Member of the Board of Directors
  January 30, 2025
  /s/ Kathryn J. Collier
  Kathryn J. Collier
  Member of the Board of Directors
  January 30, 2025
  /s/ Alice S. Huang, Ph.D.
  Alice S. Huang, Ph.D.
  Member of the Board of Directors
  January 30, 2025
  /s/ Jake R. Nunn
  Jake R. Nunn
  Member of the Board of Directors
  January 30, 2025
  /s/ William H. Rastetter, Ph.D.
  William H. Rastetter, Ph.D.
  Member of the Board of Directors
  January 30, 2025
  /s/ Hugh Rosen, M.D., Ph.D.
  Hugh Rosen, M.D., Ph.D.
  Member of the Board of Directors
  January 30, 2025
  /s/ Pascale Witz
  Pascale Witz
  Member of the Board of Directors
  January 30, 2025