SEC Comment Letter for MANNKIND CORP (MNKD) (CIK 0000899460) (MNKD) — Apr 26, 2016
MANNKIND CORP (MNKD) (CIK 0000899460)
Date: April 26, 2016 · CIK: 0000899460 · Accession: 0000000000-16-073775
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-210792
Letter
Mail Stop 4720 April 26 , 2016 Mathew J. Pfeffer Chief Executive Officer MannKind Corporation 25134 Rye Canyon Loop, Suite 300 Valencia, CA 91355
Re: MannKind Corporation Registration Statement on Form S-3 Filed April 18, 2016 File No. 333-210792
Dear Mr. Pfeffer :
This is to advise you that we have not reviewed and will not review your registration statement .
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 the Securities Act of 193 3 and all applicable Securities Act rules require. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made.
In the event you request acceleration of the effective date of the pending regist ration statement, please provide a written statement from the company acknowledging that:
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action wit h respect to the filing;
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in th e filing; and
the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Matthew J. Pfeffer MannKind Corporation April 26 , 2016 Page 2
Please refer to Rules 460 and 461 regarding requests for acceleration . We will consider a written request for acceleration of the effective date of the registration statement as confirmation of the fact that those requesting acceleration are aware of their respective responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the registered securities .
You may contact Joshua Samples , Staff Attorney, at (202) 551 -3199 or Joseph McCann, Staff Attorney, at (202) 551 -6262 with any questions.
Sincerely,
/s/ Joseph McCann for
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Mail Stop 4720 April 26 , 2016 Mathew J. Pfeffer Chief Executive Officer MannKind Corporation 25134 Rye Canyon Loop, Suite 300 Valencia, CA 91355 Re: MannKind Corporation Registration Statement on Form S-3 Filed April 18, 2016 File No. 333-210792 Dear Mr. Pfeffer : This is to advise you that we have not reviewed and will not review your registration statement . 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 the Securities Act of 193 3 and all applicable Securities Act rules require. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made. In the event you request acceleration of the effective date of the pending regist ration statement, please provide a written statement from the company acknowledging that: should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action wit h respect to the filing; the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in th e filing; and the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Matthew J. Pfeffer MannKind Corporation April 26 , 2016 Page 2 Please refer to Rules 460 and 461 regarding requests for acceleration . We will consider a written request for acceleration of the effective date of the registration statement as confirmation of the fact that those requesting acceleration are aware of their respective responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the registered securities . You may contact Joshua Samples , Staff Attorney, at (202) 551 -3199 or Joseph McCann, Staff Attorney, at (202) 551 -6262 with any questions. Sincerely, /s/ Joseph McCann for Suzanne Hayes Assistant Director Office of Healthcare and Insurance cc: Sean Clayton Cooley LLP