SEC Comment Letter 0000000000-23-000911 to ONCOSEC MEDICAL Inc (ONCSQ) (CIK 0001444307)
ONCOSEC MEDICAL Inc (ONCSQ) (CIK 0001444307)
Date: Jan. 27, 2023 · CIK: 0001444307 · Accession: 0000000000-23-000911
AI Filing Summary & Sentiment
File numbers found in text: 000-54318
Letter
United States securities and exchange commission logo January 27, 2023 Robert Arch, Ph.D. Chief Executive Officer OncoSec Medical Inc. 24 North Main Street Pennington, NJ 08534 Re:OncoSec Medical Inc. Form 10-K for Fiscal Year Ended July 31, 2022 Filed October 31, 2022 File No. 000-54318 Dear Robert Arch: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to the comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to the comment, we may have additional comments. Form 10-K for Fiscal Year Ended July 31, 2022 Notes to Consolidated Financial Statements Note 12 - Related Party Transactions, page F-24 1.Please explain the current status of the license and services agreements with CGP, as disclosed in Note 10 of your Form 10-K for the fiscal year ended July 31, 2020. Revise your disclosure accordingly. In closing, 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.
FirstName LastNameRobert Arch, Ph.D. Comapany NameOncoSec Medical Inc. January 27, 2023 Page 2 FirstName LastName Robert Arch, Ph.D. OncoSec Medical Inc. January 27, 2023 Page 2 You may contact Frank Wyman at 202-551-3660 or Angela Connell at 202-551- 3426 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
January 27, 2023
Robert Arch, Ph.D.
Chief Executive Officer
OncoSec Medical Inc.
24 North Main Street
Pennington, NJ 08534
Re:OncoSec Medical Inc.
Form 10-K for Fiscal Year Ended July 31, 2022
Filed October 31, 2022
File No. 000-54318
Dear Robert Arch:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. In our comment, we may ask you to provide us
with information so we may better understand your disclosure.
Please respond to the comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to the comment, we may have additional comments.
Form 10-K for Fiscal Year Ended July 31, 2022
Notes to Consolidated Financial Statements
Note 12 - Related Party Transactions, page F-24
1.Please explain the current status of the license and services agreements with CGP, as
disclosed in Note 10 of your Form 10-K for the fiscal year ended July 31, 2020. Revise
your disclosure accordingly.
In closing, 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.
FirstName LastNameRobert Arch, Ph.D.
Comapany NameOncoSec Medical Inc.
January 27, 2023 Page 2
FirstName LastName
Robert Arch, Ph.D.
OncoSec Medical Inc.
January 27, 2023
Page 2
You may contact Frank Wyman at 202-551-3660 or Angela Connell at 202-551-
3426 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences