SEC Comment Letter 0000000000-23-003354 to ARROWHEAD PHARMACEUTICALS, INC. (ARWR) (CIK 0000879407) (ARWR)
ARROWHEAD PHARMACEUTICALS, INC. (ARWR) (CIK 0000879407)
Date: April 4, 2023 · CIK: 0000879407 · Accession: 0000000000-23-003354
AI Filing Summary & Sentiment
File numbers found in text: 001-38042
Letter
United States securities and exchange commission logo April 4, 2023 Kenneth Myszkowski Chief Financial Officer Arrowhead Pharmaceuticals, Inc. 177 E. Colorado Blvd, Suite 700 Pasadena, California 91105 Re:Arrowhead Pharmaceuticals, Inc. Form 10-K for the Fiscal Year Ended September 30, 2022 Filed November 28, 2022 File No. 001-38042 Dear Kenneth Myszkowski: We have reviewed your March 3, 2023 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to the comment 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 our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to the comment, we may have additional comments. Unless we note otherwise, our reference to the prior comment is to comments in our February 10, 2023 letter. Form 10-K for the Fiscal Year Ended September 30, 2022 Notes to the Consolidated Financial Statements Note 2. Collaboration and License Agreements Joint Venture and License Agreement with Visirna Therapeutics, Inc. , page F-18 1.We note your response to our prior comment two. Please explain your assertion that your contribution of Licensed Products to the joint venture was between entities under common control. In this regard, Visirna appears to have been incorporated by Vivo Capital on January 25, 2022. It is therefore unclear how Visirna was considered an entity under common control at the time of your initial investment on April 25, 2022.
FirstName LastNameKenneth Myszkowski Comapany NameArrowhead Pharmaceuticals, Inc. April 4, 2023 Page 2 FirstName LastName Kenneth Myszkowski Arrowhead Pharmaceuticals, Inc. April 4, 2023 Page 2 You may contact Frank Wyman at 202-551-3660 or Angela Connell at 202-551-3426 if you have any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
April 4, 2023
Kenneth Myszkowski
Chief Financial Officer
Arrowhead Pharmaceuticals, Inc.
177 E. Colorado Blvd, Suite 700
Pasadena, California 91105
Re:Arrowhead Pharmaceuticals, Inc.
Form 10-K for the Fiscal Year Ended September 30, 2022
Filed November 28, 2022
File No. 001-38042
Dear Kenneth Myszkowski:
We have reviewed your March 3, 2023 response to our comment letter and have the
following comment. In our comment, we may ask you to provide us with information so we may
better understand your disclosure.
Please respond to the comment 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 our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to the comment, we may have additional comments.
Unless we note otherwise, our reference to the prior comment is to comments in our February 10,
2023 letter.
Form 10-K for the Fiscal Year Ended September 30, 2022
Notes to the Consolidated Financial Statements
Note 2. Collaboration and License Agreements
Joint Venture and License Agreement with Visirna Therapeutics, Inc. , page F-18
1.We note your response to our prior comment two. Please explain your assertion that
your contribution of Licensed Products to the joint venture was between entities under
common control. In this regard, Visirna appears to have been incorporated by Vivo
Capital on January 25, 2022. It is therefore unclear how Visirna was considered an entity
under common control at the time of your initial investment on April 25, 2022.
FirstName LastNameKenneth Myszkowski
Comapany NameArrowhead Pharmaceuticals, Inc.
April 4, 2023 Page 2
FirstName LastName
Kenneth Myszkowski
Arrowhead Pharmaceuticals, Inc.
April 4, 2023
Page 2
You may contact Frank Wyman at 202-551-3660 or Angela Connell at 202-551-3426 if
you have any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences