Correspondence 0001104659-24-024896 from SEELOS THERAPEUTICS, INC. (SEEL) (CIK 0001017491)
SEELOS THERAPEUTICS, INC. (SEEL) (CIK 0001017491)
Date: Feb. 16, 2024 · CIK: 0001017491 · Accession: 0001104659-24-024896
AI Filing Summary & Sentiment
File numbers found in text: 333-276831
Referenced dates: February 8, 2024
Letter
VIA EDGAR CORRESP United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences Re: Seelos Therapeutics, Inc. Registration Statement on Form S-1 Filed February 2, 2024 File No. 333-276831
Dear Mr. Crawford and Ms. Crotty:
Seelos Therapeutics, Inc., a Nevada corporation (the “Company”), responds to the comment of the staff (the “Staff”) of the United States Securities and Exchange Commission (the “Commission”) contained in the Staff’s letter dated February 8, 2024 (the “Comment Letter”) with respect to the above-referenced Registration Statement on Form S-1 filed by the Company with the Commission on February 2, 2024 (the “Registration Statement”).
For ease of reference, the comment contained in the Comment Letter is printed below and is followed by the Company’s response. All capitalized terms used but not defined in this response letter have the meanings ascribed to such terms in the Registration Statement.
Registration Statement on Form S-1
Incorporation of Certain Information by Reference, page 34
1. We note you have not filed an annual report for your most recently completed fiscal year and therefore appear to be ineligible to incorporate by reference on Form S-1. Please revise accordingly or otherwise advise. Refer to General Instruction VII.C. of Form S-1.
Response: The Company acknowledges the requirements set forth in General Instruction VII.C of Form S-1 and respectively advises the Staff that the Company intends to file its Annual Report on Form 10-K for the year ended December 31, 2023 (the “Form 10-K”) and will thereafter promptly file an amendment to the Registration Statement to incorporate the Form 10-K by reference into the Registration Statement.
Sincerely,
/s/ Raj Mehra, Ph.D.
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CORRESP
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filename1.htm
Seelos
Therapeutics, Inc.
300 Park Avenue, 2nd Floor
New York, NY 10022
VIA EDGAR CORRESP
February 16, 2024
Daniel Crawford
Laura Crotty
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Re:
Seelos Therapeutics, Inc.
Registration Statement on Form S-1
Filed February 2, 2024
File No. 333-276831
Dear Mr. Crawford and Ms. Crotty:
Seelos Therapeutics, Inc.,
a Nevada corporation (the “Company”), responds to the comment of the staff (the “Staff”)
of the United States Securities and Exchange Commission (the “Commission”) contained in the Staff’s letter
dated February 8, 2024 (the “Comment Letter”) with respect to the above-referenced Registration Statement
on Form S-1 filed by the Company with the Commission on February 2, 2024 (the “Registration Statement”).
For ease of reference, the
comment contained in the Comment Letter is printed below and is followed by the Company’s response. All capitalized terms used but
not defined in this response letter have the meanings ascribed to such terms in the Registration Statement.
Registration Statement on Form S-1
Incorporation of Certain Information by Reference, page 34
1. We note you have not filed an annual report for your most recently completed fiscal year and therefore appear to be ineligible
to incorporate by reference on Form S-1. Please revise accordingly or otherwise advise. Refer to General Instruction VII.C. of Form S-1.
Response:
The Company acknowledges the requirements set forth in General Instruction VII.C of Form S-1 and respectively advises the Staff
that the Company intends to file its Annual Report on Form 10-K for the year ended December 31, 2023 (the “Form 10-K”)
and will thereafter promptly file an amendment to the Registration Statement to incorporate the Form 10-K by reference into the
Registration Statement.
Sincerely,
/s/ Raj Mehra, Ph.D.
Raj Mehra, Ph.D.
President and Chief Executive Officer