SEC Comment Letter for Innoviva, Inc. (INVA) (CIK 0001080014) (INVA) — Jan 10, 2017
Innoviva, Inc. (INVA) (CIK 0001080014)
Date: Jan. 10, 2017 · CIK: 0001080014 · Accession: 0000000000-17-000995
AI Filing Summary & Sentiment
Letter
Mail Stop 4546 January 10 , 201 7 VIA E -mail Eric d’Esparbes Senior Vice President, Finance and Chief Financial Officer Innoviva, Inc. 2000 Sierra Point Parkway, Suite 500 Brisbane, CA 94005
Re: Innoviva , Inc. Form 10 -K for Fiscal Year Ended December 31, 201 5 Filed February 24 , 2016 File No. 00 0-30319
Dear Mr . d’Esparbes :
We have co mpleted our review of your filing . 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,
/s/ Jim B. Rosenberg
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Mail Stop 4546 January 10 , 201 7 VIA E -mail Eric d’Esparbes Senior Vice President, Finance and Chief Financial Officer Innoviva, Inc. 2000 Sierra Point Parkway, Suite 500 Brisbane, CA 94005 Re: Innoviva , Inc. Form 10 -K for Fiscal Year Ended December 31, 201 5 Filed February 24 , 2016 File No. 00 0-30319 Dear Mr . d’Esparbes : We have co mpleted our review of your filing . 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, /s/ Jim B. Rosenberg Jim B. Rosenberg Senior Assistant Chief Accountant Office of Healthcare and Insurance