SEC Comment Letter 0000000000-23-001606 to Vanda Pharmaceuticals Inc. (VNDA) (CIK 0001347178) (VNDA)

Vanda Pharmaceuticals Inc. (VNDA) (CIK 0001347178)
Date: Feb. 16, 2023 · CIK: 0001347178 · Accession: 0000000000-23-001606

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AI Filing Summary & Sentiment

File numbers found in text: 333-269654

Date

February 16, 2023

Author

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Form

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Company

Vanda Pharmaceuticals Inc. (VNDA) (CIK 0001347178)

Letter

United States securities and exchange commission logo February 16, 2023 Dr. Mihael Polymeropoulos President and Chief Executive Officer Vanda Pharmaceuticals Inc. 2200 Pennsylvania Avenue NW, Suite 300E Washington, DC 20037 Re:Vanda Pharmaceuticals Inc. Registration Statement on Form S-3 Filed February 9, 2023 File No. 333-269654 Dear Dr. Mihael Polymeropoulos: 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 Cindy Polynice at 202-551-8707 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Gregg A. Griner, Esq.

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United States securities and exchange commission logo
February 16, 2023
Dr. Mihael Polymeropoulos
President and Chief Executive Officer
Vanda Pharmaceuticals Inc.
2200 Pennsylvania Avenue NW, Suite 300E
Washington, DC 20037
Re:Vanda Pharmaceuticals Inc.
Registration Statement on Form S-3
Filed February 9, 2023
File No. 333-269654
Dear Dr. Mihael Polymeropoulos:
            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 Cindy Polynice at 202-551-8707 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Gregg A. Griner, Esq.

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