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SEC Comment Letter for PRECISION BIOSCIENCES (DTIL) — Jan 2, 2026

PRECISION BIOSCIENCES INC
Date: Jan. 2, 2026 · CIK: 0001357874 · Accession: 0000000000-26-000019

Regulatory Compliance Offering / Registration Process

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File numbers found in text: 333-292478

Date
January 2, 2026
Author
Division of
Form
UPLOAD
Company
PRECISION BIOSCIENCES INC

Letter

Re: Precision BioSciences, Inc. Registration Statement on Form S-3 Filed December 30, 2025 File No. 333-292478 Dear Michael Amoroso:

January 2, 2026

Michael Amoroso President and Chief Executive Officer Precision BioSciences, Inc. 302 East Pettigrew St., Suite A-100 Durham, North Carolina 27701

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.

Show Raw Text
<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>