SEC Company Response from SIRNA THERAPEUTICS INC (CIK 0000892112) — May 6, 2005
SIRNA THERAPEUTICS INC (CIK 0000892112)
Date: May 6, 2005 · CIK: 0000892112 · Accession: 0001144204-05-014248
AI Filing Summary & Sentiment
Referenced dates: May 5, 2005
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[LETTERHEAD OF O'MELVENY & MYERS LLP]
May 6, 2005
VIA EDGAR AND COURIER
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Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Attn: Ms. Song P. Brandon, Esq., MS 3-09
Re: Sirna Therapeutics, Inc.
Preliminary Proxy Statement Filed April 27, 2005
File No. 0-27914
Dear Ms. Brandon:
On behalf of Sirna Therapeutics, Inc. (the "Company"), this letter is
being sent in response to the Securities and Exchange Commission comment letter
dated May 5, 2005 (the "Comment Letter"), with respect to the Company's
Preliminary Proxy Statement filed April 27, 2005 (the "Preliminary Proxy
Statement").
Set forth below is the Company's response to the Comment Letter, with
the Staff's comment set out immediately preceding the corresponding response.
Comment 1: It appears that the proxy statement should contain certain
financial and related information as required by Items 12 and 13 of the
Schedule 14A. Based on our review of the preliminary proxy statement
filed, it does not appear such information is provided nor incorporated
by reference. To the end, please provide us with an analysis supporting
your determination that financial statements are not required. In the
alternative, please revise your document accordingly.
Response to Comment 1: The Company has revised the Preliminary Proxy
Statement to incorporate the required information by reference.
We appreciate your comments and request that you contact the
undersigned at (650) 473-2638 with any questions or comments regarding this
letter.
Very truly yours,
/s/ Samuel Zucker
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Samuel Zucker
of O'MELVENY & MYERS LLP
cc: Bharat Chowrira, Esq.
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