SEC Company Response from MANNKIND CORP (MNKD) (CIK 0000899460) (MNKD) — Apr 26, 2016
MANNKIND CORP (MNKD) (CIK 0000899460)
Date: April 26, 2016 · CIK: 0000899460 · Accession: 0001193125-16-556432
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-210792
Letter
Acceleration Request
MANNKIND CORPORATION
25134 Rye Canyon Loop, Suite 300
Valencia, CA 91355
April 26, 2016
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Suzanne Hayes
Joseph McCann
Re: MannKind Corporation (the “Company”)
Registration Statement on Form S-3 (File No. 333-210792)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective at 4:30 p.m. Eastern Time on April 27, 2016 or as soon thereafter as is practicable.
In connection with this request, the Company acknowledges that:
•
should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with 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 the 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.
If you have any questions regarding this request, please contact Sean M. Clayton of Cooley LLP at (858) 550-6034.
Very truly yours,
MANNKIND CORPORATION
Show Raw Text
CORRESP 1 filename1.htm Acceleration Request MANNKIND CORPORATION 25134 Rye Canyon Loop, Suite 300 Valencia, CA 91355 April 26, 2016 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Suzanne Hayes Joseph McCann Re: MannKind Corporation (the “Company”) Registration Statement on Form S-3 (File No. 333-210792) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective at 4:30 p.m. Eastern Time on April 27, 2016 or as soon thereafter as is practicable. In connection with this request, the Company acknowledges that: • should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with 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 the 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. If you have any questions regarding this request, please contact Sean M. Clayton of Cooley LLP at (858) 550-6034. Very truly yours, MANNKIND CORPORATION By: /s/ David Thomson David Thomson, Ph.D., J.D. Corporate Vice President, General Counsel and Secretary