SEC Comment Letter for MANNKIND CORP (MNKD) (CIK 0000899460) (MNKD) — Dec 5, 2014
MANNKIND CORP (MNKD) (CIK 0000899460)
Date: Dec. 5, 2014 · CIK: 0000899460 · Accession: 0000000000-14-062747
AI Filing Summary & Sentiment
Reasoning
Letter
December 5 , 201 4 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, 2013 Filed March 3, 201 4 File No. 0-50865
Dear M r. Pfeffer :
We have completed our review of your filing. We remind you that our comment or changes to disclo sure in response to our comment does 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 l aws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information in the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Joel Parker
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December 5 , 201 4 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, 2013 Filed March 3, 201 4 File No. 0-50865 Dear M r. Pfeffer : We have completed our review of your filing. We remind you that our comment or changes to disclo sure in response to our comment does 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 l aws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information in the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Joel Parker Joel Parker Accounting Branch Chief