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SEC Comment Letter for CYTOKINETICS INC (CYTK) (CIK 0001061983) (CYTK) — Oct 26, 2021

CYTOKINETICS INC (CYTK) (CIK 0001061983)
Date: Oct. 26, 2021 · CIK: 0001061983 · Accession: 0000000000-21-012975

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File numbers found in text: 000-50633

Date
October 26, 2021
Author
Ching Jaw
Form
UPLOAD
Company
CYTOKINETICS INC (CYTK) (CIK 0001061983)

Letter

United States securities and exchange commission logo October 26, 2021 Ching Jaw Senior Vice President, Chief Financial Officer Cytokinetics, Incorporated 280 East Grand Avenue South San Francisco, CA 94080 Re:Cytokinetics, Incorporated Form 10-K for the Fiscal Year Ended December 31, 2020 Filed February 26, 2021 File No. 000-50633 Dear Mr. Jaw: We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Life Sciences

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United States securities and exchange commission logo
October 26, 2021
Ching Jaw
Senior Vice President, Chief Financial Officer
Cytokinetics, Incorporated
280 East Grand Avenue
South San Francisco, CA 94080
Re:Cytokinetics, Incorporated
Form 10-K for the Fiscal Year Ended December 31, 2020
Filed February 26, 2021
File No. 000-50633
Dear Mr. Jaw:
            We have completed our review of your filings.  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Life Sciences