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SEC Comment Letter for CASSAVA SCIENCES INC (FLNA) (CIK 0001069530) (FLNA) — Apr 2, 2020

CASSAVA SCIENCES INC (FLNA) (CIK 0001069530)
Date: April 2, 2020 · CIK: 0001069530 · Accession: 0000000000-20-002860

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-237452

Date
April 2, 2020
Author
Remi Barbier
Form
UPLOAD
Company
CASSAVA SCIENCES INC (FLNA) (CIK 0001069530)

Letter

April 2, 2020 Remi Barbier Chief Executive Officer Cassava Sciences, Inc. 7801 N Capital of Texas Highway, Suite 260 Austin, TX 78731 Re:Cassava Sciences, Inc. Registration Statement on Form S-3 Filed March 27, 2020 File No. 333-237452 Dear Mr. Barbier: We have limited our review of your registration statement to those issues we have addressed in our comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies 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 registration statement and the information you provide in response to this comment, we may have additional comments. Registration Statement on Form S-3 filed March 27, 2020 Cover Page 1.If you plan to offer units, please revise the registration statement fee table and prospectus cover page to identify the units as securities in the offering, identifying the components of the units. Please also include disclosure regarding the units you are registering. Lastly, your legality opinion should address the legality of the depositary shares being offered. Please refer to Staff Legal Bulletin No. 19. 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.

FirstName LastNameRemi Barbier Comapany NameCassava Sciences, Inc. April 2, 2020 Page 2 FirstName LastName Remi Barbier Cassava Sciences, Inc. April 2, 2020 Page 2 Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Jeffrey Gabor at 202-551-2544 or Celeste Murphy at 202-551-3257 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Alfredo B. D. Silva, Esq.

Show Raw Text
April 2, 2020
Remi Barbier
Chief Executive Officer
Cassava Sciences, Inc.
7801 N Capital of Texas Highway, Suite 260
Austin, TX 78731
Re:Cassava Sciences, Inc.
Registration Statement on Form S-3
Filed March 27, 2020
File No. 333-237452
Dear Mr. Barbier:
            We have limited our review of your registration statement to those issues we have
addressed in our comment.
            Please respond to this letter by amending your registration statement and providing the
requested information.  If you do not believe our comment applies 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 registration statement and the information you
provide in response to this comment, we may have additional comments.
Registration Statement on Form S-3 filed March 27, 2020
Cover Page
1.If you plan to offer units, please revise the registration statement fee table and prospectus
cover page to identify the units as securities in the offering, identifying the components of
the units.  Please also include disclosure regarding the units you are registering.  Lastly,
your legality opinion should address the legality of the depositary shares being offered.
Please refer to Staff Legal Bulletin No. 19.
            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.

 FirstName LastNameRemi  Barbier
 Comapany NameCassava Sciences, Inc.
 April 2, 2020 Page 2
 FirstName LastName
Remi  Barbier
Cassava Sciences, Inc.
April 2, 2020
Page 2
            Refer to Rules 460 and 461 regarding requests for acceleration.  Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
            Please contact Jeffrey Gabor at 202-551-2544 or Celeste Murphy at 202-551-3257 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Alfredo B. D. Silva, Esq.