SEC Comment Letter for LIGAND PHARMACEUTICALS INC (LGND, LGNDZ, LGNXZ, LGNYZ, LGNZZ) (CIK 0000886163) (LGND) — Jan 13, 2021
LIGAND PHARMACEUTICALS INC (LGND, LGNDZ, LGNXZ, LGNYZ, LGNZZ) (CIK 0000886163)
Date: Jan. 13, 2021 · CIK: 0000886163 · Accession: 0000000000-21-000430
AI Filing Summary & Sentiment
File numbers found in text: 001-33093
Letter
United States securities and exchange commission logo January 13, 2021 Matthew Korenberg Chief Financial Officer LIGAND PHARMACEUTICALS INC 3911 Sorrento Valley Boulevard Suite 110 San Diego, California 92121 Re:LIGAND PHARMACEUTICALS INC Form 10-K for the Year Ended December 31, 2019 Filed February 27, 2020 File No. 001-33093 Dear Mr. Korenberg: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
January 13, 2021
Matthew Korenberg
Chief Financial Officer
LIGAND PHARMACEUTICALS INC
3911 Sorrento Valley Boulevard
Suite 110
San Diego, California 92121
Re:LIGAND PHARMACEUTICALS INC
Form 10-K for the Year Ended December 31, 2019
Filed February 27, 2020
File No. 001-33093
Dear Mr. Korenberg:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Life Sciences