SCHEDULE 13G

Amendment No. 7
REGULUS THERAPEUTICS INC
COMMON STOCK
Cusip #75915K200
Check the appropriate box to designate the rule pursuant to which this 
Schedule is filed:
[x] Rule 13d-1(b)
[ ] Rule 13d-1(c)
[ ] Rule 13d-1(d)

Cusip #75915K200
Item 1: Reporting Person - FMR LLC
Item 2: (a)  [ ]
        (b)  [ ]
Item 4: Delaware
Item 5: 0
Item 6: 0
Item 7: 0
Item 8: 0
Item 9: 0
Item 11: 0.000%
Item 12: HC

Cusip #75915K200
Item 1: Reporting Person - Abigail P. Johnson
Item 2: (a)  [ ]
        (b)  [ ]
Item 4: United States of America
Item 5: 0
Item 6: 0
Item 7: 0
Item 8: 0
Item 9: 0
Item 11: 0.000%
Item 12: IN
 


Item 1(a). Name of Issuer:

REGULUS THERAPEUTICS INC

Item 1(b). Address of Issuer's Principal Executive Offices:

10614 SCIENCE CENTER DRIVE
SAN DIEGO, CA 92121
USA

Item 2(a). Name of Person Filing: 

FMR LLC

Item 2(b). Address or Principal Business Office or, if None, Residence:

245 Summer Street, Boston, Massachusetts 02210

Item 2(c). Citizenship:

Not applicable

Item 2(d). Title of Class of Securities:

COMMON STOCK

Item 2(e). CUSIP Number:

75915K200

Item 3. This statement is filed pursuant to Rule 13d-1(b) or 13d-2(b) or (c) 
and the person filing, FMR LLC, is a parent holding company in accordance with 
Section 240.13d-1(b)(1)(ii)(G). (Note: See Exhibit A).

Item 4. Ownership

(a) Amount Beneficially Owned: 0

(b) Percent of Class: 0.000%

(c) Number of shares as to which such person has:

(i) sole power to vote or to direct the vote: 0

(ii) shared power to vote or to direct the vote: 0

(iii) sole power to dispose or to direct the disposition of: 0

(iv) shared power to dispose or to direct the disposition of: 0

            
Item 5. Ownership of Five Percent or Less of a Class.

If this statement is being filed to report the fact that as of the date 
hereof, the reporting person has ceased to be the beneficial owner of any of 
the class of securities, check the following (X).

Item 6. Ownership of More than Five Percent on Behalf of Another Person.

Not applicable.
	
Item 7. Identification and Classification of the Subsidiary Which Acquired the 
Security Being Reported on By the Parent Holding Company.

See attached Exhibit A.

Item 8. Identification and Classification of Members of the Group.

Not applicable.

Item 9. Notice of Dissolution of Group.

Not applicable.

Item 10. Certifications.

By signing below I certify that, to the best of my knowledge and belief, 
the securities referred to above were acquired and are held in the ordinary 
course of business and were not acquired and are not held for the purpose of 
or with the effect of changing or influencing the control of the issuer of the 
securities and were not acquired and are not held in connection with or as a 
participant in any transaction having that purpose or effect.

Signature

After reasonable inquiry and to the best of my knowledge and belief, I certify 
that the information set forth in this statement is true, complete and 
correct.

December 7, 2018
Date

/s/ Kevin M. Meagher
Signature

Kevin M. Meagher 
Duly authorized under Power of Attorney effective as of September 28, 2018, by 
and on behalf of FMR LLC and its direct and indirect subsidiaries*


* This power of attorney is incorporated herein by reference to Exhibit 24 to 
the Schedule 13G filed by FMR LLC on October 9, 2018, accession number: 
0000315066-18-002414.


Exhibit A


Abigail P. Johnson is a Director, the Chairman and the Chief Executive Officer 
of FMR LLC.

Members of the Johnson family, including Abigail P. Johnson, are the 
predominant owners, directly or through trusts, of Series B voting common 
shares of FMR LLC, representing 49% of the voting power of FMR LLC. The 
Johnson family group and all other Series B shareholders have entered into a 
shareholders' voting agreement under which all Series B voting common shares 
will be voted in accordance with the majority vote of Series B voting common 
shares. Accordingly, through their ownership of voting common shares and the 
execution of the shareholders' voting agreement, members of the Johnson family 
may be deemed, under the Investment Company Act of 1940, to form a controlling 
group with respect to FMR LLC.

This filing reflects the securities beneficially owned, or that may be deemed 
to be beneficially owned, by FMR LLC, certain of its subsidiaries and 
affiliates, and other companies (collectively, the "FMR Reporters"). This 
filing does not reflect securities, if any, beneficially owned by certain 
other companies whose beneficial ownership of securities is disaggregated from 
that of the FMR Reporters in accordance with Securities and Exchange 
Commission Release No. 34-39538 (January 12, 1998).


RULE 13d-1(k)(1) AGREEMENT

The undersigned persons, on December 7, 2018, agree and consent to the joint 
filing on their behalf of this Schedule 13G in connection with their 
beneficial ownership of the COMMON STOCK of REGULUS THERAPEUTICS INC at 
November 30, 2018.

FMR LLC

By /s/ Kevin M. Meagher
Kevin M. Meagher
Duly authorized under Power of Attorney effective as of September 28, 2018, by 
and on behalf of FMR LLC and its direct and indirect subsidiaries*

Abigail P. Johnson

By /s/ Kevin M. Meagher
Kevin M. Meagher
Duly authorized under Power of Attorney effective as of September 30, 2018, by 
and on behalf of Abigail P. Johnson*


* This power of attorney is incorporated herein by reference to Exhibit 24 to 
the Schedule 13G filed by FMR LLC on October 9, 2018, accession number: 
0000315066-18-002414.