SEC Comment Letter for ANAVEX LIFE SCIENCES CORP. (AVXL) (CIK 0001314052) (AVXL) — Jul 29, 2022
ANAVEX LIFE SCIENCES CORP. (AVXL) (CIK 0001314052)
Date: July 29, 2022 · CIK: 0001314052 · Accession: 0000000000-22-007984
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-37606
Letter
United States securities and exchange commission logo July 29, 2022 Sandra Boenisch Principal Financial Officer ANAVEX LIFE SCIENCES CORP. 630 5th Avenue, 20th Floor New York , NY 10111 Re:ANAVEX LIFE SCIENCES CORP. 10-K filed November 24, 2021 File No. 001-37606 Dear Ms. Boenisch: 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 this 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 this comment, we may have additional comments. Form 10-K for the Fiscal Year Ended September 30, 2021 Managment's Discussion and Analysis Year Ended September 30, 2021, page 39 1.Given the importance of your research and development expenses to your operations, please provide disaggregated disclosures by product candidate or by nature of expenses incurred if you do not track these expenses by product candidate. If you do not track expenses separately by product candidate, please disclose this fact. 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 Jeanne Baker at 202-551-3691 or Terence O'Brien at 202-551- 3355 with any questions.
FirstName LastNameSandra Boenisch Comapany NameANAVEX LIFE SCIENCES CORP. July 29, 2022 Page 2 FirstName LastName Sandra Boenisch ANAVEX LIFE SCIENCES CORP. July 29, 2022 Page 2 Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
July 29, 2022
Sandra Boenisch
Principal Financial Officer
ANAVEX LIFE SCIENCES CORP.
630 5th Avenue, 20th Floor
New York , NY 10111
Re:ANAVEX LIFE SCIENCES CORP.
10-K filed November 24, 2021
File No. 001-37606
Dear Ms. Boenisch:
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 this 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 this comment, we may have additional comments.
Form 10-K for the Fiscal Year Ended September 30, 2021
Managment's Discussion and Analysis
Year Ended September 30, 2021, page 39
1.Given the importance of your research and development expenses to your operations,
please provide disaggregated disclosures by product candidate or by nature of expenses
incurred if you do not track these expenses by product candidate. If you do not track
expenses separately by product candidate, please disclose this fact.
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 Jeanne Baker at 202-551-3691 or Terence O'Brien at 202-551-
3355 with any questions.
FirstName LastNameSandra Boenisch
Comapany NameANAVEX LIFE SCIENCES CORP.
July 29, 2022 Page 2
FirstName LastName
Sandra Boenisch
ANAVEX LIFE SCIENCES CORP.
July 29, 2022
Page 2
Sincerely,
Division of Corporation Finance
Office of Life Sciences