SEC Comment Letter for Innoviva, Inc. (INVA) (CIK 0001080014) (INVA) — May 15, 2014
Innoviva, Inc. (INVA) (CIK 0001080014)
Date: May 15, 2014 · CIK: 0001080014 · Accession: 0000000000-14-024974
AI Filing Summary & Sentiment
File numbers found in text: 000-30319
Letter
May 1 5, 2014 Via E -mail Michael W. Aguiar Chief Financial Officer Theravance, Inc. 901 Gateway Boulevard South San Francisco, California 94080
Re: Theravance, Inc. Form 10 -K for the Fiscal Year Ended December 31, 201 3 Filed March 3, 2014 File No. 000-30319
Dear Mr. Aguiar :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Andrew Mew
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May 1 5, 2014
Via E -mail
Michael W. Aguiar
Chief Financial Officer
Theravance, Inc.
901 Gateway Boulevard
South San Francisco, California 94080
Re: Theravance, Inc.
Form 10 -K for the Fiscal Year Ended December 31, 201 3
Filed March 3, 2014
File No. 000-30319
Dear Mr. Aguiar :
We have completed our review of your filing. We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States. We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Andrew Mew
Andrew Mew
Accounting Branch Chief