SEC Comment Letter 0000000000-24-004310 to MESOBLAST LTD (MESO, MEOBF) (CIK 0001345099) (MESO)
MESOBLAST LTD (MESO, MEOBF) (CIK 0001345099)
Date: April 19, 2024 · CIK: 0001345099 · Accession: 0000000000-24-004310
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File numbers found in text: 333-278727
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United States securities and exchange commission logo
April 19, 2024
Peter Howard
General Counsel
Mesoblast Ltd
505 Fifth Avenue, Third Floor
New York, NY 10017
Re:Mesoblast Ltd
Registration Statement on Form F-3
Filed April 16, 2024
File No. 333-278727
Dear Peter Howard:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Tamika Sheppard at 202-551-8346 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Andrew Reilly