SEC Comment Letter 0000000000-23-013687 to VOLITIONRX LTD (VNRX)
VOLITIONRX LTD
Date: Dec. 15, 2023 · CIK: 0000093314 · Accession: 0000000000-23-013687
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-36833
Letter
United States securities and exchange commission logo December 15, 2023 Terig Hughes Chief Financial Officer VolitionRx Limited 1489 West Warm Springs Road, Suite 110 Henderson, NV 89014 Re:VolitionRx Limited Form 10-K for Fiscal Year Ended December 31, 2022 File No. 001-36833 Dear Terig Hughes: 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 Fiscal Year Ended December 31, 2022 Item 9A. Controls and Procedures Management's Report on Internal Control Over Financial Reporting, page 76 1.We note that you identified material weaknesses in your internal control over financial reporting as of December 31, 2022. Please revise future filings to clearly describe each specific material weakness identified and definitively state managements conclusion of the effectiveness of your internal control over financial reporting. Refer to Item 308(a)(3) of Regulation S-K. 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 absence of action by the staff.
FirstName LastNameTerig Hughes Comapany NameVolitionRx Limited December 15, 2023 Page 2 FirstName LastName Terig Hughes VolitionRx Limited December 15, 2023 Page 2 Please contact Tara Harkins at 202-551-3639 or Kevin Kuhar at 202-551-3662 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
December 15, 2023
Terig Hughes
Chief Financial Officer
VolitionRx Limited
1489 West Warm Springs Road, Suite 110
Henderson, NV 89014
Re:VolitionRx Limited
Form 10-K for Fiscal Year Ended December 31, 2022
File No. 001-36833
Dear Terig Hughes:
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 Fiscal Year Ended December 31, 2022
Item 9A. Controls and Procedures
Management's Report on Internal Control Over Financial Reporting, page 76
1.We note that you identified material weaknesses in your internal control over financial
reporting as of December 31, 2022. Please revise future filings to clearly describe each
specific material weakness identified and definitively state managements conclusion of
the effectiveness of your internal control over financial reporting. Refer to Item 308(a)(3)
of Regulation S-K.
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
absence of action by the staff.
FirstName LastNameTerig Hughes
Comapany NameVolitionRx Limited
December 15, 2023 Page 2
FirstName LastName
Terig Hughes
VolitionRx Limited
December 15, 2023
Page 2
Please contact Tara Harkins at 202-551-3639 or Kevin Kuhar at 202-551-3662 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences