SEC Comment Letter for NORTHWEST BIOTHERAPEUTICS (NWBO) — Jun 28, 2022
NORTHWEST BIOTHERAPEUTICS INC
Date: June 28, 2022 · CIK: 0001072379 · Accession: 0000000000-22-006894
AI Filing Summary & Sentiment
File numbers found in text: 001-35737
Letter
United States securities and exchange commission logo June 28, 2022 Linda F. Powers Principal Financial and Accounting Officer NORTHWEST BIOTHERAPEUTICS INC 4800 Montgomery Lane, Suite 800 Bethesda , MD 20814 Re:NORTHWEST BIOTHERAPEUTICS INC Form 10-K filed March 1, 2022 File No. 001-35737 Dear Ms. Powers: We have limited our review of your filing to the financial statements and related disclosures 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 within ten business days 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. Form 10-K for the year ended December 31, 2021 Exhibits 1.It appears that your Form 10-K is incorporated by reference into your Form S-3 filed October 18, 2019. We note that you filed the consent of your independent registered public accounting firm, Marcum LLP, covering the 2019 financial statements included in your 2021 Form 10-K. However, we note that you did not file the consent of your independent registered public accounting firm, Cherry Bekaert LLP, covering the 2020 and 2021 financial statements. Please amend your Form 10-K to file the consent or tell us why this is not required. See Item 601 of Regulation S-K.
In closing, 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. You may contact Jeanne Baker at 202-551-3691 or Terence O'Brien at 202-551-
FirstName LastNameLinda F. Powers Comapany NameNORTHWEST BIOTHERAPEUTICS INC June 28, 2022 Page 2 FirstName LastName Linda F. Powers NORTHWEST BIOTHERAPEUTICS INC June 28, 2022 Page 2 3355 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
Show Raw Text
United States securities and exchange commission logo
June 28, 2022
Linda F. Powers
Principal Financial and Accounting Officer
NORTHWEST BIOTHERAPEUTICS INC
4800 Montgomery Lane, Suite 800
Bethesda , MD 20814
Re:NORTHWEST BIOTHERAPEUTICS INC
Form 10-K filed March 1, 2022
File No. 001-35737
Dear Ms. Powers:
We have limited our review of your filing to the financial statements and related
disclosures 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 within ten business days 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.
Form 10-K for the year ended December 31, 2021
Exhibits
1.It appears that your Form 10-K is incorporated by reference into your Form S-3 filed
October 18, 2019. We note that you filed the consent of your independent registered
public accounting firm, Marcum LLP, covering the 2019 financial statements included in
your 2021 Form 10-K. However, we note that you did not file the consent of your
independent registered public accounting firm, Cherry Bekaert LLP, covering the 2020
and 2021 financial statements. Please amend your Form 10-K to file the consent or tell us
why this is not required. See Item 601 of Regulation S-K.
In closing, 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.
You may contact Jeanne Baker at 202-551-3691 or Terence O'Brien at 202-551-
FirstName LastNameLinda F. Powers
Comapany NameNORTHWEST BIOTHERAPEUTICS INC
June 28, 2022 Page 2
FirstName LastName
Linda F. Powers
NORTHWEST BIOTHERAPEUTICS INC
June 28, 2022
Page 2
3355 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences