SEC Comment Letter 0000000000-24-002381 to CymaBay Therapeutics, Inc. (CIK 0001042074)

CymaBay Therapeutics, Inc. (CIK 0001042074)
Date: March 1, 2024 · CIK: 0001042074 · Accession: 0000000000-24-002381

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AI Filing Summary & Sentiment

Date

March 1, 2024

Author

Division of Corporation Finance

Form

UPLOAD

Company

CymaBay Therapeutics, Inc. (CIK 0001042074)

Letter

United States securities and exchange commission logo March 1, 2024 Richard Hall Partner, Cravath, Swaine & Moore LLP CymaBay Therapeutics, Inc. 825 8th Avenue New York, NY 10019

Re: CymaBay Therapeutics, Inc. Schedule 14D9 filed February 23, 2024 File No. 005-87950

Dear Richard Hall:

We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this comment by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to this comment, we may have additional comments.

Schedule 14D-9

Certain Financial Projections, page 24

1. We note that you provided certain financial projections to Centerview and Lazard and that the projections you disclosed are summaries. Please disclose those projections in full as well as the assumptions made to develop those projections. We remind you that the filing persons are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please direct any questions to Daniel Duchovny at 202-551-3619.

Sincerely,
Division of Corporation Finance

Show Raw Text

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
United States securities and exchange commission logo

                            March 1, 2024

       Richard Hall
       Partner, Cravath, Swaine & Moore LLP
       CymaBay Therapeutics, Inc.
       825 8th Avenue
       New York, NY 10019

                                                        Re: CymaBay
Therapeutics, Inc.
                                                            Schedule 14D9 filed
February 23, 2024
                                                            File No. 005-87950

       Dear Richard Hall:

              We have reviewed your filing and have the following comment. In
our comment, we may
       ask you to provide us with information so we may better understand your
disclosure.

               Please respond to this comment by providing the requested
information or advise us as
       soon as possible when you will respond. If you do not believe our
comment applies to your facts
       and circumstances, please tell us why in your response.

                                                        After reviewing your
response to this comment, we may have additional comments.

       Schedule 14D-9

       Certain Financial Projections, page 24

   1.                                                   We note that you
provided certain financial projections to Centerview and Lazard and that
                                                        the projections you
disclosed are summaries. Please disclose those projections in full as
                                                        well as the assumptions
made to develop those projections.
               We remind you that the filing persons are responsible for the
accuracy and adequacy of
       their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.

                                                        Please direct any
questions to Daniel Duchovny at 202-551-3619.

                            Sincerely,

                            Division of Corporation Finance

                            Office of Mergers & Acquisitions
</TEXT>
</DOCUMENT>

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