SEC Company Response from IMMUNIC, INC. (IMUX) (CIK 0001280776) (IMUX) — Apr 14, 2014
IMMUNIC, INC. (IMUX) (CIK 0001280776)
Date: April 14, 2014 · CIK: 0001280776 · Accession: 0001193125-14-142329
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-36201, 333-191711
Letter
April 14, 2014
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3720
Attention: Jeffrey P. Riedler, Assistant Director
Daniel Greenspan, Legal Branch Chief
Karen Ubell, Staff Attorney
Bryan Pitko, Staff Attorney
Gus Rodriguez, Accounting Branch Chief
Sasha Parikh, Staff Accountant
Re: Vital Therapies, Inc.
Registration Statement on Form S-1 (File No. 333-191711)
Form 8-A (File No. 001-36201)
Acceleration Request
Requested Date: April 16, 2014
Requested Time: 4:00 P.M. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, and Rule 12d1-2 of the Securities Exchange Act of 1934, as amended, Vital Therapies, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-l (File No. 333-191711) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) (the “Registration Statement Acceleration Request”). In connection with the Registration Statement Acceleration Request, the Company hereby requests that the above referenced Form 8-A (File No. 001-36201) also be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the Staff. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Anthony G. Mauriello at (858) 350-2364.
Securities and Exchange Commission
April 14, 2014
Page 2
In connection with the acceleration request, the Company hereby acknowledges that:
•
should the Commission or the Staff, acting pursuant to delegated authority, declare the Registration Statement on Form S-1 effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement on Form S-1;
•
the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement on Form S-1; and
•
the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
[Signature page follows]
* * * *
Sincerely,
VITAL THERAPIES, INC.
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CORRESP 1 filename1.htm CORRESP April 14, 2014 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-3720 Attention: Jeffrey P. Riedler, Assistant Director Daniel Greenspan, Legal Branch Chief Karen Ubell, Staff Attorney Bryan Pitko, Staff Attorney Gus Rodriguez, Accounting Branch Chief Sasha Parikh, Staff Accountant Re: Vital Therapies, Inc. Registration Statement on Form S-1 (File No. 333-191711) Form 8-A (File No. 001-36201) Acceleration Request Requested Date: April 16, 2014 Requested Time: 4:00 P.M. Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, and Rule 12d1-2 of the Securities Exchange Act of 1934, as amended, Vital Therapies, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-l (File No. 333-191711) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) (the “Registration Statement Acceleration Request”). In connection with the Registration Statement Acceleration Request, the Company hereby requests that the above referenced Form 8-A (File No. 001-36201) also be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the Staff. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Anthony G. Mauriello at (858) 350-2364. Securities and Exchange Commission April 14, 2014 Page 2 In connection with the acceleration request, the Company hereby acknowledges that: • should the Commission or the Staff, acting pursuant to delegated authority, declare the Registration Statement on Form S-1 effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement on Form S-1; • the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement on Form S-1; and • the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. [Signature page follows] * * * * Sincerely, VITAL THERAPIES, INC. /s/ Michael V. Swanson Michael V. Swanson Chief Financial Officer cc: Terence E. Winters, Ph.D., Vital Therapies, Inc. Duane Nash, Vital Therapies, Inc. Michael V. Swanson, Vital Therapies, Inc. Martin J. Waters, Wilson Sonsini Goodrich & Rosati, P.C.