SEC Comment Letter 0000000000-23-013529 to CURIS INC (CRIS)
CURIS INC
Date: Dec. 12, 2023 · CIK: 0001108205 · Accession: 0000000000-23-013529
AI Filing Summary & Sentiment
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File numbers found in text: 000-30347
Letter
United States securities and exchange commission logo December 12, 2023 Diantha Duvall Chief Financial Officer Curis, Inc. 128 Spring Street Building C - Suite 500 Lexington, Massachusetts 02421 Re:Curis, Inc. Form 10-K for Fiscal Year Ended December 31, 2022 File No. 000-30347 Dear Diantha Duvall: 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 Fiscal Year Ended December 31, 2022 Item 9A - Controls and Procedures, page 113 1.In an abbreviated amended filing for this Item 9A, please provide the disclosures required by Item 307 of Regulation S-K regarding the effectiveness of your disclosure controls and procedures. Refer to Rule 12b-15 of the Exchange Act and Question 161.01 of the Compliance and Disclosure Interpretations for Exchange Act Rules. 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.
FirstName LastNameDiantha Duvall Comapany NameCuris, Inc. December 12, 2023 Page 2 FirstName LastName Diantha Duvall Curis, Inc. December 12, 2023 Page 2 Please contact Gary Newberry at 202-551-3761 or Kevin Kuhar at 202-551-3662 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
December 12, 2023
Diantha Duvall
Chief Financial Officer
Curis, Inc.
128 Spring Street
Building C - Suite 500
Lexington, Massachusetts 02421
Re:Curis, Inc.
Form 10-K for Fiscal Year Ended December 31, 2022
File No. 000-30347
Dear Diantha Duvall:
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 Fiscal Year Ended December 31, 2022
Item 9A - Controls and Procedures, page 113
1.In an abbreviated amended filing for this Item 9A, please provide the disclosures required
by Item 307 of Regulation S-K regarding the effectiveness of your disclosure controls and
procedures. Refer to Rule 12b-15 of the Exchange Act and Question 161.01 of the
Compliance and Disclosure Interpretations for Exchange Act Rules.
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.
FirstName LastNameDiantha Duvall
Comapany NameCuris, Inc.
December 12, 2023 Page 2
FirstName LastName
Diantha Duvall
Curis, Inc.
December 12, 2023
Page 2
Please contact Gary Newberry at 202-551-3761 or Kevin Kuhar at 202-551-3662 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences