SEC Comment Letter 0000000000-22-013944 to COGNITION THERAPEUTICS INC (CGTX) (CIK 0001455365) (CGTX)
COGNITION THERAPEUTICS INC (CGTX) (CIK 0001455365)
Date: Dec. 28, 2022 · CIK: 0001455365 · Accession: 0000000000-22-013944
AI Filing Summary & Sentiment
File numbers found in text: 333-268992
Letter
United States securities and exchange commission logo December 28, 2022 Lisa Ricciardi President and Chief Executive Officer Cognition Therapeutics, Inc. 2500 Westchester Ave. Purchase, NY 10577 Re:Cognition Therapeutics, Inc. Registration Statement on Form S-3 Filed December 23, 2022 File No. 333-268992 Dear Lisa Ricciardi: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Tim Buchmiller at (202) 551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Joseph Walsh, Esq.
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United States securities and exchange commission logo
December 28, 2022
Lisa Ricciardi
President and Chief Executive Officer
Cognition Therapeutics, Inc.
2500 Westchester Ave.
Purchase, NY 10577
Re:Cognition Therapeutics, Inc.
Registration Statement on Form S-3
Filed December 23, 2022
File No. 333-268992
Dear Lisa Ricciardi:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Tim Buchmiller at (202) 551-3635 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Joseph Walsh, Esq.