SEC Comment Letter 0000000000-23-008880 to COMPUGEN LTD (CGEN) (CIK 0001119774) (CGEN)
COMPUGEN LTD (CGEN) (CIK 0001119774)
Date: Aug. 15, 2023 · CIK: 0001119774 · Accession: 0000000000-23-008880
AI Filing Summary & Sentiment
File numbers found in text: 000-30902
Letter
United States securities and exchange commission logo August 15, 2023 Anat Cohen-Dayag President and Chief Executive Officer Compugen Ltd Azrieli Center 26 Harokmim Street Building D Holon 5885849 Israel Re:Compugen Ltd Form 20-F for Fiscal Year Ended December 31, 2022 Filed February 28, 2023 File No. 000-30902 Dear Anat Cohen-Dayag: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to the comment 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 our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to the comment, we may have additional comments. Form 20-F for Fiscal Year Ended December 31, 2022 Exhibit 13.1, page 1 1.Please amend your filing to provide revised Section 906 certifications that refer to the correct fiscal year end of December 31, 2022. In doing so, please refile the Form 20-F in its entirety, along with updated certifications that are currently dated and refer to the Form 20-F/A. 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. You may contact Li Xiao at (202) 551-4391 or Mary Mast at (202) 551-3613 with any
FirstName LastNameAnat Cohen-Dayag Comapany NameCompugen Ltd August 15, 2023 Page 2 FirstName LastName Anat Cohen-Dayag Compugen Ltd August 15, 2023 Page 2 questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
August 15, 2023
Anat Cohen-Dayag
President and Chief Executive Officer
Compugen Ltd
Azrieli Center
26 Harokmim Street
Building D
Holon 5885849 Israel
Re:Compugen Ltd
Form 20-F for Fiscal Year Ended December 31, 2022
Filed February 28, 2023
File No. 000-30902
Dear Anat Cohen-Dayag:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. In our comment, we may ask you to provide us
with information so we may better understand your disclosure.
Please respond to the comment 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 our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to the comment, we may have additional comments.
Form 20-F for Fiscal Year Ended December 31, 2022
Exhibit 13.1, page 1
1.Please amend your filing to provide revised Section 906 certifications that refer to the
correct fiscal year end of December 31, 2022. In doing so, please refile the Form 20-F in
its entirety, along with updated certifications that are currently dated and refer to the Form
20-F/A.
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.
You may contact Li Xiao at (202) 551-4391 or Mary Mast at (202) 551-3613 with any
FirstName LastNameAnat Cohen-Dayag
Comapany NameCompugen Ltd
August 15, 2023 Page 2
FirstName LastName
Anat Cohen-Dayag
Compugen Ltd
August 15, 2023
Page 2
questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences