SEC Comment Letter 0000000000-24-002195 to Aeterna Zentaris Inc. (CSCI) (CIK 0001113423) (CSCIF)
Aeterna Zentaris Inc. (CSCI) (CIK 0001113423)
Date: Feb. 27, 2024 · CIK: 0001113423 · Accession: 0000000000-24-002195
AI Filing Summary & Sentiment
File numbers found in text: 333-277115
Letter
United States securities and exchange commission logo February 27, 2024 Klaus Paulini, PhD President and Chief Executive Officer Aeterna Zentaris Inc. 315 Sigma Drive Summerville, SC 29486 Re:Aeterna Zentaris Inc. Registration Statement on Form F-1 Filed February 15, 2024 File No. 333-277115 Dear Klaus Paulini: We have conducted a limited review of your registration statement and have the following comments. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Registration Statement on Form F-1, filed February 15, 2024 Information Concerning Ceapro Executive Compensation Statement, page 113 1.Please revise your registration statement to include executive compensation disclosure for the fiscal year ended December 31, 2023. In addition to the updated disclosures for Ceapro, Inc., your registration statement should also include updated executive compensation disclosure for the Company. Refer to Part I, Item 4.a of Form F-1 and Part I, Item 6.B of Form 20-F. Documents Incorporated by Reference, page 159 2.It appears that you are not eligible to incorporate by reference into your Form F-1, given that you have not filed your annual report for your most recently completed fiscal year. Please revise your registration statement to provide all disclosure required by Form F-1. Refer to General Instruction VI.C to Form F-1.
FirstName LastNameKlaus Paulini, PhD Comapany NameAeterna Zentaris Inc. February 27, 2024 Page 2 FirstName LastName Klaus Paulini, PhD Aeterna Zentaris Inc. February 27, 2024 Page 2 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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Jessica Dickerson at 202-551-8013 or Chris Edwards at 202-551-6761 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Scott Saks, Esq.
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United States securities and exchange commission logo
February 27, 2024
Klaus Paulini, PhD
President and Chief Executive Officer
Aeterna Zentaris Inc.
315 Sigma Drive
Summerville, SC 29486
Re:Aeterna Zentaris Inc.
Registration Statement on Form F-1
Filed February 15, 2024
File No. 333-277115
Dear Klaus Paulini:
We have conducted a limited review of your registration statement and have the
following comments.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments.
Registration Statement on Form F-1, filed February 15, 2024
Information Concerning Ceapro
Executive Compensation Statement, page 113
1.Please revise your registration statement to include executive compensation disclosure for
the fiscal year ended December 31, 2023. In addition to the updated disclosures for
Ceapro, Inc., your registration statement should also include updated executive
compensation disclosure for the Company. Refer to Part I, Item 4.a of Form F-1 and Part
I, Item 6.B of Form 20-F.
Documents Incorporated by Reference, page 159
2.It appears that you are not eligible to incorporate by reference into your Form F-1, given
that you have not filed your annual report for your most recently completed fiscal year.
Please revise your registration statement to provide all disclosure required by Form F-1.
Refer to General Instruction VI.C to Form F-1.
FirstName LastNameKlaus Paulini, PhD
Comapany NameAeterna Zentaris Inc.
February 27, 2024 Page 2
FirstName LastName
Klaus Paulini, PhD
Aeterna Zentaris Inc.
February 27, 2024
Page 2
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.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
Please contact Jessica Dickerson at 202-551-8013 or Chris Edwards at 202-551-6761
with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Scott Saks, Esq.