SEC Comment Letter 0000000000-23-012519 to IRONWOOD PHARMACEUTICALS INC (IRWD) (CIK 0001446847) (IRWD)
IRONWOOD PHARMACEUTICALS INC (IRWD) (CIK 0001446847)
Date: Nov. 15, 2023 · CIK: 0001446847 · Accession: 0000000000-23-012519
AI Filing Summary & Sentiment
File numbers found in text: 001-34620
Letter
United States securities and exchange commission logo November 15, 2023 Sravan K. Emany Chief Financial Officer Ironwood Pharmaceuticals, Inc. 100 Summer Street, Suite 2300 Boston, MA 02110 Re:Ironwood Pharmaceuticals, Inc. Form 10-K for Fiscal Year Ended December 31, 2022 Form 8-K filed on February 16, 2023 File No. 001-34620 Dear Sravan K. Emany: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 8-K filed on February 16, 2023 Exhibits 1.Within this and your September 30, 2023 earnings release you present tables for the U.S. LINZESS Commercial Collaboration and US LINZESS Full Brand Collaboration Revenue/Expense Calculations. Please tell us how these tables reconcile to your annual and quarterly GAAP financial statements and quantify for us the differences, if necessary. Within your response, clearly explain what these tables represent; and tell us why you are presenting this information.
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 LastNameSravan K. Emany Comapany NameIronwood Pharmaceuticals, Inc. November 15, 2023 Page 2 FirstName LastName Sravan K. Emany Ironwood Pharmaceuticals, Inc. November 15, 2023 Page 2 Please contact Lynn Dicker at 202-551-3616 or Tara Harkins at 202-551-3639 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
November 15, 2023
Sravan K. Emany
Chief Financial Officer
Ironwood Pharmaceuticals, Inc.
100 Summer Street, Suite 2300
Boston, MA 02110
Re:Ironwood Pharmaceuticals, Inc.
Form 10-K for Fiscal Year Ended December 31, 2022
Form 8-K filed on February 16, 2023
File No. 001-34620
Dear Sravan K. Emany:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.
Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 8-K filed on February 16, 2023
Exhibits
1.Within this and your September 30, 2023 earnings release you present tables for the U.S.
LINZESS Commercial Collaboration and US LINZESS Full Brand Collaboration
Revenue/Expense Calculations. Please tell us how these tables reconcile to your annual
and quarterly GAAP financial statements and quantify for us the differences, if necessary.
Within your response, clearly explain what these tables represent; and tell us why you are
presenting this information.
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 LastNameSravan K. Emany
Comapany NameIronwood Pharmaceuticals, Inc.
November 15, 2023 Page 2
FirstName LastName
Sravan K. Emany
Ironwood Pharmaceuticals, Inc.
November 15, 2023
Page 2
Please contact Lynn Dicker at 202-551-3616 or Tara Harkins at 202-551-3639 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences