SEC Comment Letter for MANNKIND CORP (MNKD) (CIK 0000899460) (MNKD) — Nov 17, 2011
MANNKIND CORP (MNKD) (CIK 0000899460)
Date: Nov. 17, 2011 · CIK: 0000899460 · Accession: 0000000000-11-066918
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-50865
Letter
November 17, 2011 Via E-mail Matthew J. Pfeffer Corporate Vice President and Chief Financial Officer MannKind Corporation 28903 North Avenue Paine Valencia, CA 91355
Re: MannKind Corporation Form 10-K for the Fiscal Year Ended December 31, 2010 Filed on March 16, 2011 File No. 000-50865
Dear Mr. Pfeffer:
We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Joel Parker Joel Parker Accounting Branch Chief
Show Raw Text
November 17, 2011 Via E-mail Matthew J. Pfeffer Corporate Vice President and Chief Financial Officer MannKind Corporation 28903 North Avenue Paine Valencia, CA 91355 Re: MannKind Corporation Form 10-K for the Fiscal Year Ended December 31, 2010 Filed on March 16, 2011 File No. 000-50865 Dear Mr. Pfeffer: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Joel Parker Joel Parker Accounting Branch Chief