SEC Comment Letter for NEKTAR THERAPEUTICS (NKTR) (CIK 0000906709) (NKTR) — Aug 26, 2011
NEKTAR THERAPEUTICS (NKTR) (CIK 0000906709)
Date: Aug. 26, 2011 · CIK: 0000906709 · Accession: 0000000000-11-051513
AI Filing Summary & Sentiment
File numbers found in text: 000-24006
Letter
August 26, 2011 Via E-mail John Nicholson Senior Vice President and Chief Financial Officer Nektar Therapeutics 455 Mission Bay Boulevard South San Francisco, CA 94158
Re: Nektar Therapeutics Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 1, 2011 File No. 000-24006
Dear Mr. Nicholson: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,
/S/ Joel Parker
Joel Parker Accounting Branch Chief
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August 26, 2011 Via E-mail John Nicholson Senior Vice President and Chief Financial Officer Nektar Therapeutics 455 Mission Bay Boulevard South San Francisco, CA 94158 Re: Nektar Therapeutics Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 1, 2011 File No. 000-24006 Dear Mr. Nicholson: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /S/ Joel Parker Joel Parker Accounting Branch Chief