SEC Comment Letter for Innoviva, Inc. (INVA) (CIK 0001080014) (INVA) — Aug 14, 2015
Innoviva, Inc. (INVA) (CIK 0001080014)
Date: Aug. 14, 2015 · CIK: 0001080014 · Accession: 0000000000-15-041663
AI Filing Summary & Sentiment
File numbers found in text: 000-30319
Letter
Mail Stop 4720 August 13, 2015 Via E -mail Eric d'Esparbes Senior Vice President & Chief Financial Officer Theravance, Inc. 951 Gateway Blvd. South San Francisco, CA 94080
Re: Theravance, Inc. Form 10-K Filed February 27, 2015 File No. 000-30319
Dear Mr. d'Esparbes :
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 pe rson 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 o f 1934 and all applicable rules require.
Sincerely,
/s/ Daniel Greenspan for
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Mail Stop 4720 August 13, 2015 Via E -mail Eric d'Esparbes Senior Vice President & Chief Financial Officer Theravance, Inc. 951 Gateway Blvd. South San Francisco, CA 94080 Re: Theravance, Inc. Form 10-K Filed February 27, 2015 File No. 000-30319 Dear Mr. d'Esparbes : 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 pe rson 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 o f 1934 and all applicable rules require. Sincerely, /s/ Daniel Greenspan for Jeffrey P. Riedler Assistant Director Office of Healthcare and Insurance cc: Via E -mail Keith J. Scherer Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP One Marina Park Drive Suite 900 Boston, MA 02210