SEC Comment Letter for CORCEPT THERAPEUTICS (CORT) — Sep 18, 2025
CORCEPT THERAPEUTICS INC
Date: Sept. 18, 2025 · CIK: 0001088856 · Accession: 0000000000-25-010151
AI Filing Summary & Sentiment
File numbers found in text: 000-50679
Letter
September 18, 2025 Atabak Mokari Chief Financial Officer Corcept Therapeutics Inc. 101 Redwood Shores Parkway Redwood City, CA 94065 Re:Corcept Therapeutics Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 File No. 000-50679 Dear Atabak Mokari: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2024 Notes to Consolidated Financial Statements 1. Basis of Presentation and Summary of Significant Accounting Policies Segment Reporting, page F-12 1.Please confirm that you will provide the segment disclosures required by ASC 280- 10-50, as amended by ASU 2023-07, in your future filings. Refer to ASC 280-10-50- 20 for single reportable segment entity requirements.
September 18, 2025 Page 2 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. Please contact Vanessa Robertson at 202-551-3649 or Angela Connell at 202-551- 3426 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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September 18, 2025
Atabak Mokari
Chief Financial Officer
Corcept Therapeutics Inc.
101 Redwood Shores Parkway
Redwood City, CA 94065
Re:Corcept Therapeutics Inc.
Form 10-K for the Fiscal Year Ended December 31, 2024
File No. 000-50679
Dear Atabak Mokari:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.
Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2024
Notes to Consolidated Financial Statements
1. Basis of Presentation and Summary of Significant Accounting Policies
Segment Reporting, page F-12
1.Please confirm that you will provide the segment disclosures required by ASC 280-
10-50, as amended by ASU 2023-07, in your future filings. Refer to ASC 280-10-50-
20 for single reportable segment entity requirements.
September 18, 2025
Page 2
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.
Please contact Vanessa Robertson at 202-551-3649 or Angela Connell at 202-551-
3426 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences