SEC Comment Letter for Eledon Pharmaceuticals, Inc. (ELDN) (CIK 0001404281) (ELDN) — Oct 20, 2015
Eledon Pharmaceuticals, Inc. (ELDN) (CIK 0001404281)
Date: Oct. 20, 2015 · CIK: 0001404281 · Accession: 0000000000-15-050617
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-207359
Letter
Mail Stop 4720 October 20 , 2015 Via E -mail Jodie P. Morrison President and Chief Executive Officer Tokai Pharmaceuticals, Inc. 255 State Street, 6th floor Boston, Massachusetts 02109
Re: Tokai Pharmaceuticals, Inc . Registration Statement on Form S -3 Filed October 9, 2015 File No. 333-207359
Dear Ms. Morrison ,
This is to advise you that we have not reviewed and will not review your registration statement .
We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Act of 193 3 and all applicable Securities Act rules require. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made.
In the event you request acceleration of the effective date of the pending regist ration statement , please provide a written statement from the company acknowledging that:
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action wit h respect to the filing;
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in th e filing; and
the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Jodie P. Morrison Tokai Pharmaceuticals, Inc. October 20 , 2015 Page 2
Please refer to Rules 460 and 4 61 regarding requests for acceleration . We will consider a written request for acceleration of the effective date of the registration statement as confirmation of the fact that those requesting acceleration are aware of their respective responsibilities u nder the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the registered securities .
Please contact Alla Berenshteyn at (202) 551 -4325 or me at (202) 551 -3675 with any questions.
Sincerely,
/s/ Suzanne Hayes
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Mail Stop 4720 October 20 , 2015 Via E -mail Jodie P. Morrison President and Chief Executive Officer Tokai Pharmaceuticals, Inc. 255 State Street, 6th floor Boston, Massachusetts 02109 Re: Tokai Pharmaceuticals, Inc . Registration Statement on Form S -3 Filed October 9, 2015 File No. 333-207359 Dear Ms. Morrison , This is to advise you that we have not reviewed and will not review your registration statement . We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Act of 193 3 and all applicable Securities Act rules require. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made. In the event you request acceleration of the effective date of the pending regist ration statement , please provide a written statement from the company acknowledging that: should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action wit h respect to the filing; the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in th e filing; and the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Jodie P. Morrison Tokai Pharmaceuticals, Inc. October 20 , 2015 Page 2 Please refer to Rules 460 and 4 61 regarding requests for acceleration . We will consider a written request for acceleration of the effective date of the registration statement as confirmation of the fact that those requesting acceleration are aware of their respective responsibilities u nder the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the registered securities . Please contact Alla Berenshteyn at (202) 551 -4325 or me at (202) 551 -3675 with any questions. Sincerely, /s/ Suzanne Hayes Suzanne Hayes Assistant Director Office of Healthcare and Insurance cc: Via E -mail Stuart M. Falber , Esq. Wilmer Cutler Pickering Hale and Dorr LLP