SEC Comment Letter for SELLAS Life Sciences Group, Inc. (SLS) (CIK 0001390478) (SLS) — Apr 18, 2014
SELLAS Life Sciences Group, Inc. (SLS) (CIK 0001390478)
Date: April 18, 2014 · CIK: 0001390478 · Accession: 0000000000-14-019625
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-33958
Letter
April 17, 2014 Via E-mail Dr. Mark J. Ahn, PhD President and C hief Executive Officer Galena Biopharma, Inc. 4640 SW Macadam Avenue, Suite 270 Portland, Oregon 97239
Re: Galena Biopharma, Inc. Form 10-K for Fiscal Year Ended December 31, 201 2 Filed March 12 , 2013 File No. 001-33958
Dear Dr. Ahn:
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities la ws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Jim B. Rosenberg
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April 17, 2014 Via E-mail Dr. Mark J. Ahn, PhD President and C hief Executive Officer Galena Biopharma, Inc. 4640 SW Macadam Avenue, Suite 270 Portland, Oregon 97239 Re: Galena Biopharma, Inc. Form 10-K for Fiscal Year Ended December 31, 201 2 Filed March 12 , 2013 File No. 001-33958 Dear Dr. Ahn: We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities la ws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jim B. Rosenberg Jim B. Rosenberg Senior Assistant Chief Accountant