SEC Comment Letter for Vanda Pharmaceuticals (VNDA) — Feb 18, 2026
Vanda Pharmaceuticals Inc.
Date: Feb. 18, 2026 · CIK: 0001347178 · Accession: 0000000000-26-001642
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293404
Letter
Re: Vanda Pharmaceuticals Inc. Registration Statement on Form S-3 Filed February 12, 2026 File No. 333-293404 Dear Mihael Polymeropoulos:
February 18, 2026
Mihael Polymeropoulos Chief Executive Officer Vanda Pharmaceuticals Inc. 2200 Pennsylvania Avenue NW Suite 300E Washington, DC 20037
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 Tyler Howes at 202-551-3370 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Gregg A. Griner, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> February 18, 2026 Mihael Polymeropoulos 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 12, 2026 File No. 333-293404 Dear 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 Tyler Howes at 202-551-3370 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Gregg A. Griner, Esq. </TEXT> </DOCUMENT>