SEC Comment Letter 0000000000-24-012187 to Innoviva, Inc. (INVA)
Innoviva, Inc.
Date: Nov. 1, 2024 · CIK: 0001080014 · Accession: 0000000000-24-012187
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File numbers found in text: 000-30319
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November 1, 2024
Stephen Basso
Chief Financial Officer
Innoviva, Inc.
1350 Old Bayshore Highway, Suite 400
Burlingame, CA 94010
Re:Innoviva, Inc.
Form 10-K for the fiscal year ended December 31, 2023
Filed February 29, 2024
File No. 000-30319
Dear Stephen Basso:
We have completed 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,
Division of Corporation Finance
Office of Life Sciences