CORRESP Filing
MANNKIND CORP
Date: July 18, 2025 · CIK: 0000899460 · Accession: 0001193125-25-160892
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-50865
Referenced dates: July 14, 2025
Letter
Re: MannKind Corporation
July 18, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549-3628 Attention: Frank Wyman Angela Connell
Form 10-K for the Fiscal Year Ended December 31, 2024
Filed February 26, 2025
File No. 000-50865 Dear Frank Wyman and Angela Connell: We are writing in response to the comment received from the staff (the “ Staff ”) of the Securities and Exchange Commission by letter dated July 14, 2025, with respect to the above-referenced filing of MannKind Corporation (the “ Company ”). For your convenience, we have repeated the Staff’s comment before the Company’s response below. Form 10-K for 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. Response : The Company confirms that in future filings it will provide a more granular discussion of Collaboration and services revenue and cite the specific factors underlying significant changes in the periods presented. The Company further confirms that it will consider disclosing the information addressed in the first two bullets of the Company’s letter, dated July 2, 2025, responding to the comments of the Staff contained in its June 18, 2025 letter. ***** The Company respectfully requests the Staff’s assistance in completing the review of the Company’s response as soon as possible. Please advise us if we can provide any further information or assistance to facilitate your review. Please direct any further comments or questions regarding this response letter to me at (818) 661-5000.
Sincerely,
/s/ Christopher Prentiss
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CORRESP 1 filename1.htm CORRESP July 18, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549-3628 Attention: Frank Wyman Angela Connell Re: MannKind Corporation Form 10-K for the Fiscal Year Ended December 31, 2024 Filed February 26, 2025 File No. 000-50865 Dear Frank Wyman and Angela Connell: We are writing in response to the comment received from the staff (the “ Staff ”) of the Securities and Exchange Commission by letter dated July 14, 2025, with respect to the above-referenced filing of MannKind Corporation (the “ Company ”). For your convenience, we have repeated the Staff’s comment before the Company’s response below. Form 10-K for 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. Response : The Company confirms that in future filings it will provide a more granular discussion of Collaboration and services revenue and cite the specific factors underlying significant changes in the periods presented. The Company further confirms that it will consider disclosing the information addressed in the first two bullets of the Company’s letter, dated July 2, 2025, responding to the comments of the Staff contained in its June 18, 2025 letter. ***** The Company respectfully requests the Staff’s assistance in completing the review of the Company’s response as soon as possible. Please advise us if we can provide any further information or assistance to facilitate your review. Please direct any further comments or questions regarding this response letter to me at (818) 661-5000. Sincerely, /s/ Christopher Prentiss Christopher Prentiss Chief Financial Officer MannKind Corporation U.S. Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences July 18, 2025 Page 2 cc: Michael E. Castagna Chief Executive Officer MannKind Corporation Asa M. Henin Cooley LLP