Correspondence 0001213900-24-065545 from Asahi Kasei Corp (CIK 0001446531)
Asahi Kasei Corp (CIK 0001446531)
Date: Aug. 6, 2024 · CIK: 0001446531 · Accession: 0001213900-24-065545
AI Filing Summary & Sentiment
Reasoning
Referenced dates: August 2, 2024
Letter
Via EDGAR Correspondence United States Securities and Exchange Commission Division of Corporation Finance Office of Mergers and Acquisitions Attention: Blake Grady Re: Asahi Kasei Corporation Calliditas Therapeutics AB Schedule TO-T/A filed August 1, 2024 by Asahi Kasei Corporation File No. 005-91523
Dear Mr. Grady:
On behalf of our client, Asahi Kasei Corporation, a Japanese corporation, we respectfully acknowledge receipt of the comment of the Staff of the Division of Corporation Finance of the Securities and Exchange Commission, with respect to the Buyer’s Schedule TO-T/A filed on August 1, 2024 (File No. 005-91523), contained in your comment letter dated August 2, 2024 and acknowledge that if our client decided to rely on the guidance provided in Section II.C.5 of SEC Release No. 34-58597 (Sept. 19, 2008), it would need to revise the offer materials to comply with the conditions to reliance on that guidance. Our client has not yet made a determination that it wishes to rely on the aforementioned guidance, but if and when it does, we would expect to fully comply with the requirements set forth therein, and we would advise you as to how our client would satisfy the procedural requirements to rely on it.
Sincerely,
/s/ Adam Brenneman
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Adam
brenneman
EMAIL: abrenneman@cgsh.com
August 6, 2024
Via EDGAR Correspondence
United States Securities and Exchange Commission
Division of Corporation
Finance
Office of Mergers and
Acquisitions
Attention:
Blake Grady
Washington, D.C. 20549-4561
Re: Asahi
Kasei Corporation
Calliditas Therapeutics AB
Schedule TO-T/A filed August 1, 2024 by Asahi Kasei
Corporation File No. 005-91523
Dear Mr. Grady:
On behalf of our client, Asahi Kasei Corporation,
a Japanese corporation, we respectfully acknowledge receipt of the comment of the Staff of the Division of Corporation Finance of the
Securities and Exchange Commission, with respect to the Buyer’s Schedule TO-T/A filed on August 1, 2024 (File No. 005-91523),
contained in your comment letter dated August 2, 2024 and acknowledge that if our client decided to rely on the guidance provided in Section
II.C.5 of SEC Release No. 34-58597 (Sept. 19, 2008), it would need to revise the offer materials to comply with the conditions to reliance
on that guidance. Our client has not yet made a determination that it wishes to rely on the aforementioned guidance, but if and when it
does, we would expect to fully comply with the requirements set forth therein, and we would advise you as to how our client would satisfy
the procedural requirements to rely on it.
Sincerely,
/s/ Adam Brenneman
Name: Adam Brenneman
cc:
Shinichiro Haga
Asahi Kasei Corporation
1-1-2 Yurakucho, Chiyoda-Ku
Tokyo, Japan 100-0006
Cleary Gottlieb Steen &
Hamilton LLP or an affiliated entity has an office in each of the locations listed above.