SEC Company Response from Vanda Pharmaceuticals (VNDA) — Apr 24, 2026
Vanda Pharmaceuticals Inc.
Date: April 24, 2026 · CIK: 0001347178 · Accession: 0001193125-26-177526
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 REQUEST FOR ACCELERATION OF EFFECTIVENESS Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Vanda Pharmaceuticals Inc. (the “Company”) hereby requests that the Securities and Exchange Commission take appropriate action to make the above-referenced Registration Statement on Form S-3 effective at 9:00 a.m. Eastern Time on May 5, 2026, the date on which the Company’s currently effective Registration Statement on Form S-3 is set to expire, or as soon thereafter as practicable. The Company hereby authorizes Gregg Griner, who is an attorney with the Company’s outside legal counsel, Orrick, Herrington & Sutcliffe LLP, to orally modify or withdraw this request for acceleration. The Company requests that it be notified of such effectiveness by a telephone call to Mr. Griner at (617) 880-2212.
2200 Pennsylvania Avenue NW Suite 300E Washington, DC 20037 April 24, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Tyler Howes, Office of Life Sciences
Very truly yours,
Vanda Pharmaceuticals Inc.
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CORRESP 1 filename1.htm CORRESP 2200 Pennsylvania Avenue NW Suite 300E Washington, DC 20037 April 24, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Tyler Howes, Office of Life Sciences Re: Vanda Pharmaceuticals Inc. Registration Statement on Form S-3 Filed February 12, 2026 File No. 333-293404 REQUEST FOR ACCELERATION OF EFFECTIVENESS Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Vanda Pharmaceuticals Inc. (the “Company”) hereby requests that the Securities and Exchange Commission take appropriate action to make the above-referenced Registration Statement on Form S-3 effective at 9:00 a.m. Eastern Time on May 5, 2026, the date on which the Company’s currently effective Registration Statement on Form S-3 is set to expire, or as soon thereafter as practicable. The Company hereby authorizes Gregg Griner, who is an attorney with the Company’s outside legal counsel, Orrick, Herrington & Sutcliffe LLP, to orally modify or withdraw this request for acceleration. The Company requests that it be notified of such effectiveness by a telephone call to Mr. Griner at (617) 880-2212. Very truly yours, Vanda Pharmaceuticals Inc. By: /s/ Kevin Moran Kevin Moran Senior Vice President, Chief Financial Officer, Treasurer and Secretary cc: Gregg Griner, Orrick, Herrington & Sutcliffe LLP