SEC Comment Letter 0000000000-24-000087 to MADRIGAL PHARMACEUTICALS, INC. (MDGL) (CIK 0001157601) (MDGL)
MADRIGAL PHARMACEUTICALS, INC. (MDGL) (CIK 0001157601)
Date: Jan. 3, 2024 · CIK: 0001157601 · Accession: 0000000000-24-000087
AI Filing Summary & Sentiment
File numbers found in text: 001-33277
Letter
United States securities and exchange commission logo January 3, 2024 Alex G. Howarth Chief Financial Officer Madrigal Pharmaceuticals, Inc. Four Tower Bridge 200 Barr Harbor Drive, Suite 200 West Conshohocken, PA 19428 Re:Madrigal Pharmaceuticals, Inc. Form 10-K for Fiscal Year Ended December 31, 2022 Response Dated December 14, 2023 File No. 001-33277 Dear Alex G. Howarth: We have reviewed your December 14, 2023 response to our comment letter 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. Unless we note otherwise, any references to prior comments are to comments in our November 21, 2023 letter. Form 10-K for Fiscal Year Ended December 31, 2022 Research and Development, page 65 1.We note your response to prior comment 2. For each period presented in your financial statements, please revise future MD&A to provide a quantified breakdown of research and development expenses by the type or nature of expense.
FirstName LastNameAlex G. Howarth Comapany NameMadrigal Pharmaceuticals, Inc. January 3, 2024 Page 2 FirstName LastName Alex G. Howarth Madrigal Pharmaceuticals, Inc. January 3, 2024 Page 2 Please contact Gary Newberry at 202-551-3761 or Kevin Kuhar at 202-551-3662 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
January 3, 2024
Alex G. Howarth
Chief Financial Officer
Madrigal Pharmaceuticals, Inc.
Four Tower Bridge
200 Barr Harbor Drive, Suite 200
West Conshohocken, PA 19428
Re:Madrigal Pharmaceuticals, Inc.
Form 10-K for Fiscal Year Ended December 31, 2022
Response Dated December 14, 2023
File No. 001-33277
Dear Alex G. Howarth:
We have reviewed your December 14, 2023 response to our comment letter 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. Unless
we note otherwise, any references to prior comments are to comments in our November 21,
2023 letter.
Form 10-K for Fiscal Year Ended December 31, 2022
Research and Development, page 65
1.We note your response to prior comment 2. For each period presented in your financial
statements, please revise future MD&A to provide a quantified breakdown of research and
development expenses by the type or nature of expense.
FirstName LastNameAlex G. Howarth
Comapany NameMadrigal Pharmaceuticals, Inc.
January 3, 2024 Page 2
FirstName LastName
Alex G. Howarth
Madrigal Pharmaceuticals, Inc.
January 3, 2024
Page 2
Please contact Gary Newberry at 202-551-3761 or Kevin Kuhar at 202-551-3662 if you
have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Life Sciences