SEC Comment Letter for XOMA Royalty Corp (CIK 0000791908) (XOMA) — Jul 16, 2013
XOMA Royalty Corp (CIK 0000791908)
Date: July 16, 2013 · CIK: 0000791908 · Accession: 0000000000-13-038602
AI Filing Summary & Sentiment
Letter
July 16 , 2013 Via E -mail Fred Kurland Chief Financial Officer XOMA Corporation 2910 Seventh Street Berkeley, CA 94710
Re: XOMA Corporation Form 10 -K for the Fiscal year Ended December 31, 2012 Filed March 12 , 2013 File No. 000 -14710
Dear Mr. Kurland :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are re sponsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Jeffrey P. Riedler
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July 16 , 2013
Via E -mail
Fred Kurland
Chief Financial Officer
XOMA Corporation
2910 Seventh Street
Berkeley, CA 94710
Re: XOMA Corporation
Form 10 -K for the Fiscal year Ended December 31, 2012
Filed March 12 , 2013
File No. 000 -14710
Dear Mr. Kurland :
We have completed our review of your filing . We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States. We urge all persons who are re sponsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing include the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Jeffrey P. Riedler
Jeffrey P. Riedler
Assistant Director