SEC Company Response from Vanda Pharmaceuticals Inc. (VNDA) (CIK 0001347178) (VNDA) — Jan 8, 2015
Vanda Pharmaceuticals Inc. (VNDA) (CIK 0001347178)
Date: Jan. 8, 2015 · CIK: 0001347178 · Accession: 0001193125-15-005112
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-34186
Referenced dates: December 30, 2014
Letter
VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Attention: Joel Parker Christine Torney Re: Vanda Pharmaceuticals Inc. (File No. 001-34186) Request for Extension to Comment Letter Response
Dear Mr. Riedler:
We are in receipt of the comments of the staff of the Securities and Exchange Commission (the “Staff”) regarding the Form 10-K for the fiscal year ended December 31, 2013 and Form 10-Q for the quarterly period ended September 30, 2014 of Vanda Pharmaceuticals Inc. (the “Company”) set forth in your letter dated December 30, 2014 (the “Comment Letter”).
As discussed on January 7, 2015 between you and our outside legal counsel, Gregg Griner of Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP, the Company hereby requests an extension of time to respond to the Comment Letter. The Company will endeavor to respond to the comments made by the Staff in the Comment Letter no later than January 30, 2015.
If you have any questions regarding the foregoing, please do not hesitate to contact me at (202) 734-3428.
Sincerely,
/s/ James P. Kelly
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CORRESP 1 filename1.htm Correspondence VANDA PHARMACEUTICALS INC. 2200 Pennsylvania Avenue NW, Suite 300E Washington, DC 20037 January 8, 2015 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Attention: Jeffrey Riedler Jim Rosenberg Joel Parker Christine Torney Re: Vanda Pharmaceuticals Inc. (File No. 001-34186) Request for Extension to Comment Letter Response Dear Mr. Riedler: We are in receipt of the comments of the staff of the Securities and Exchange Commission (the “Staff”) regarding the Form 10-K for the fiscal year ended December 31, 2013 and Form 10-Q for the quarterly period ended September 30, 2014 of Vanda Pharmaceuticals Inc. (the “Company”) set forth in your letter dated December 30, 2014 (the “Comment Letter”). As discussed on January 7, 2015 between you and our outside legal counsel, Gregg Griner of Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP, the Company hereby requests an extension of time to respond to the Comment Letter. The Company will endeavor to respond to the comments made by the Staff in the Comment Letter no later than January 30, 2015. If you have any questions regarding the foregoing, please do not hesitate to contact me at (202) 734-3428. Sincerely, /s/ James P. Kelly James P. Kelly Senior Vice President, Chief Financial Officer, Secretary and Treasurer cc: Mihael H. Polymeropoulos, M.D., Vanda Pharmaceuticals Inc. Gregg Griner, Esq., Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP