SEC Comment Letter for PRECISION BIOSCIENCES (DTIL) — Jan 2, 2026
PRECISION BIOSCIENCES INC
Date: Jan. 2, 2026 · CIK: 0001357874 · Accession: 0000000000-26-000019
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File numbers found in text: 333-292478
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 2, 2026 Michael Amoroso President and Chief Executive Officer Precision BioSciences, Inc. 302 East Pettigrew St., Suite A-100 Durham, North Carolina 27701 Re: Precision BioSciences, Inc. Registration Statement on Form S-3 Filed December 30, 2025 File No. 333-292478 Dear Michael Amoroso: 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 Chris Edwards at 202-551-6761 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Nathan Ajiashvili, Esq. </TEXT> </DOCUMENT>