UPLOAD Filing
MANNKIND CORP
Date: July 14, 2025 · CIK: 0000899460 · Accession: 0000000000-25-007392
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-50865
Letter
Re: MannKind Corporation Form 10-K for the Fiscal Year Ended December 31, 2024 Filed February 26, 2025 File No. 000-50865 Dear Christopher Prentiss:
July 14, 2025
Christopher Prentiss Chief Financial Officer MannKind Corporation 1 Casper Street Danbury, Connecticut 06810
We have reviewed your July 2, 2025 response to our comment letter and have the following comment.
Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our June 18, 2025 letter.
Form 10-K for the Fiscal Year Ended December 31, 2024 Management's Discussion and Analysis of Financial Condition and Results of Operations Results of Operations, page 50
1. We acknowledge the information provided in your response. Please confirm that you will revise your discussion of your results of operations in future filings to provide a more granular discussion of your Collaboration and service revenue and cite the specific factors underlying significant changes in the periods presented. In this regard, consider disclosing the information addressed in the first two bullets of your response. July 14, 2025 Page 2
Please contact Frank Wyman at 202-551-3660 or Angela Connell at 202-551-3426 if you have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation
Finance
Office of Life Sciences
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> July 14, 2025 Christopher Prentiss Chief Financial Officer MannKind Corporation 1 Casper Street Danbury, Connecticut 06810 Re: MannKind Corporation Form 10-K for the Fiscal Year Ended December 31, 2024 Filed February 26, 2025 File No. 000-50865 Dear Christopher Prentiss: We have reviewed your July 2, 2025 response to our comment letter and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our June 18, 2025 letter. Form 10-K for the Fiscal Year Ended December 31, 2024 Management's Discussion and Analysis of Financial Condition and Results of Operations Results of Operations, page 50 1. We acknowledge the information provided in your response. Please confirm that you will revise your discussion of your results of operations in future filings to provide a more granular discussion of your Collaboration and service revenue and cite the specific factors underlying significant changes in the periods presented. In this regard, consider disclosing the information addressed in the first two bullets of your response. July 14, 2025 Page 2 Please contact Frank Wyman at 202-551-3660 or Angela Connell at 202-551-3426 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Life Sciences </TEXT> </DOCUMENT>