SEC Comment Letter for CYTOKINETICS INC (CYTK) (CIK 0001061983) (CYTK) — Mar 25, 2011
CYTOKINETICS INC (CYTK) (CIK 0001061983)
Date: March 25, 2011 · CIK: 0001061983 · Accession: 0000000000-11-018595
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File numbers found in text: 000-50633
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Via Facsimile and U.S. Mail March 25, 2011 Sharon A. Barbari Corporate Secretary Cytokinetics, Incorporated 280 East Grand Avenue South San Francisco, California 94080 Re: Cytokinetics, Incorporated Preliminary Proxy Statement on Schedule 14A Filed March 17, 2011 File No. 000-50633 Dear Ms. Barbari : We have limited our review of your preliminary proxy statement to the issue we have addressed in our comment. Please respond to this letter by amending your proxy statement accordingly . If you do no t believe our comment is applicable to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your proxy statement or any information you provide in response to this comment, as applicable, we may have additional comments. Proposal Three, page 5 1. Your proposal to amend your Certificate of Incorporation to increase the number of authorized shares of common stock does not state whether you have any current plans, agreements, understandings, etc. with respect to the additional shares you propose to have authorized. If you have any such plans, agreements, understandings, etc., please note this in your disclosure and describe them. If you have none, please include a statement to that effect. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Act of 193 3 and all applicable Securities Act rules req uire. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made. Sharon A. Barbari Cytokinetics, Incorporated March 25, 2011 Page 2 Please contact Scot Foley at (202) 551 -3383 or me at (202) 551 -3715 with any questions. Sincerely, Jeffrey Riedler Assistant Director