SEC Company Response from GALECTIN THERAPEUTICS INC (GALT) (CIK 0001133416) (GALT) — Dec 19, 2011
GALECTIN THERAPEUTICS INC (GALT) (CIK 0001133416)
Date: Dec. 19, 2011 · CIK: 0001133416 · Accession: 0001193125-11-345442
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-31791
Letter
Via EDGAR Securities and Exchange Commission Division of Corporation Finance Attention: Jeffrey Riedler. Assistant Director Re: Pro-Pharmaceuticals, Inc., now known as Galectin Therapeutics Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 15, 2011 File No. 001-31791
Dear Mr. Riedler:
This letter is submitted on behalf of Galectin Therapeutics Inc. (the “Company” or “we”) in response to the comments of the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Staff” or “you”) dated December 16, 2011 (the “Comment Letter”) with respect to the Company’s Form 10-K noted above (the “2010 Form 10-K”).
For reference purposes, the text of the Comment Letter has been reproduced herein with a response below the comments. For your convenience, we have italicized each comment and have placed in boldface the heading of our response thereto.
Signatures
1. We note you have not identified the principal executive officer, principal financial officer and principal accounting officer or controller of the registrant among the signatories. If Messrs. Zucconi and Squeglia signed the filing in these capacities, respectively, please so advise us and confirm that all required signatories will properly execute future filings on Form 10-K and that you will identify which persons have signed in the required capacities, i.e., principal executive officer, principal financial officer, principal accounting officer or controller and director. Alternatively, if Messrs. Zucconi and Squeglia were not acting in such capacities, please amend your Form 10-K to have your principal executive officer, principal financial officer and principal accounting officer or controller sign your Form 10-K. See Instruction D.2(a) of Form 10-K for further information.
Securities and Exchange Commission
December 19, 2011
Page 2
Response to Comment No. 1:
With respect to Instruction D.2(a) for Form 10-K, we advise you that Dr. Zucconi signed the Company’s 2010 Form 10-K in his capacity as principal executive officer and Mr. Squeglia signed the 2010 Form 10-K in his capacity as principal financial officer and principal accounting officer. We confirm that all required signatories will properly execute future filings on Form 10-K and that we will expressly identify which persons have signed in the capacities required by Instruction D.2(a).
Please contact me at 617.559.0033 or our counsel, Jonathan Guest, of McCarter & English LLP, at 617.449.6598 if you have any questions regarding our responses.
Sincerely,
/s/ Anthony D. Squeglia
Show Raw Text
CORRESP 1 filename1.htm Correspondence Galectin Therapeutics Inc. 7 Wells Avenue Newton, Massachusetts 02459 Via EDGAR December 19, 2011 Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-4628 Attention: Jeffrey Riedler. Assistant Director Re: Pro-Pharmaceuticals, Inc., now known as Galectin Therapeutics Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 15, 2011 File No. 001-31791 Dear Mr. Riedler: This letter is submitted on behalf of Galectin Therapeutics Inc. (the “Company” or “we”) in response to the comments of the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Staff” or “you”) dated December 16, 2011 (the “Comment Letter”) with respect to the Company’s Form 10-K noted above (the “2010 Form 10-K”). For reference purposes, the text of the Comment Letter has been reproduced herein with a response below the comments. For your convenience, we have italicized each comment and have placed in boldface the heading of our response thereto. Signatures 1. We note you have not identified the principal executive officer, principal financial officer and principal accounting officer or controller of the registrant among the signatories. If Messrs. Zucconi and Squeglia signed the filing in these capacities, respectively, please so advise us and confirm that all required signatories will properly execute future filings on Form 10-K and that you will identify which persons have signed in the required capacities, i.e., principal executive officer, principal financial officer, principal accounting officer or controller and director. Alternatively, if Messrs. Zucconi and Squeglia were not acting in such capacities, please amend your Form 10-K to have your principal executive officer, principal financial officer and principal accounting officer or controller sign your Form 10-K. See Instruction D.2(a) of Form 10-K for further information. Securities and Exchange Commission December 19, 2011 Page 2 Response to Comment No. 1: With respect to Instruction D.2(a) for Form 10-K, we advise you that Dr. Zucconi signed the Company’s 2010 Form 10-K in his capacity as principal executive officer and Mr. Squeglia signed the 2010 Form 10-K in his capacity as principal financial officer and principal accounting officer. We confirm that all required signatories will properly execute future filings on Form 10-K and that we will expressly identify which persons have signed in the capacities required by Instruction D.2(a). Please contact me at 617.559.0033 or our counsel, Jonathan Guest, of McCarter & English LLP, at 617.449.6598 if you have any questions regarding our responses. Sincerely, /s/ Anthony D. Squeglia Anthony D. Squeglia. Chief Financial Officer