SEC Company Response from Orgenesis Inc. (ORGS) (CIK 0001460602) (ORGS) — Apr 14, 2020
Orgenesis Inc. (ORGS) (CIK 0001460602)
Date: April 14, 2020 · CIK: 0001460602 · Accession: 0001062993-20-001800
AI Filing Summary & Sentiment
File numbers found in text: 333-237261
Referenced dates: March 25, 2020
Letter
Orgenesis Inc.: CORRESP - Filed by newsfilecorp.com
Jeffrey Schultz | 212 692 6732 | jschultz@mintz.com
Chrysler Center 666 Third Avenue New York, NY 10017 212-935-3000 212-983-3115 fax www.mintz.com
April 14, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mr. Jeffrey Gabor
Mr. Joe McCann
Re: Orgenesis Inc.
Registration Statement on Form S-3
Filed March 18, 2020
File No. 333-237261
Ladies and Gentlemen:
On behalf of Orgenesis Inc. (the "Company"), we are hereby filing with the Securities and Exchange Commission (the "Commission") Amendment No. 1 to the above-referenced Registration Statement on Form S-3 (the "Amendment") and this letter in response to the comment of the Staff of the Commission's Division of Corporation Finance (the "Staff") given by letter (the "Comment Letter") dated March 25, 2020. Each response is numbered to correspond to the comment set forth in the Comment Letter, which for convenience, we have incorporated into this response letter.
Comment:
Registration Statement on Form S-3 filed March 18, 2020
General
1. Please provide updated pro forma financial information for the disposition of Masthercell on February 10, 2020, for fiscal year 2019 in accordance with Item 11(b) of Form S-3.
Response: The Company has provided updated pro forma financial information for the disposition of Masthercell as of and for the year ended December 31, 2019 in Exhibit 99.1 filed with the Amendment.
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. Boston | London | Los Angeles | New York | San Diego | San Francisco | Washington
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
United States Securities and Exchange Commission April 14, 2020 Page 2
We hope that the above response will be acceptable to the Staff. Please do not hesitate to contact me at 212-692-6732 or jschultz@mintz.com with any comments or questions regarding this letter. We thank you for your time and attention.
Sincerely,
/s/ Jeffrey Schultz
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Orgenesis Inc.: CORRESP - Filed by newsfilecorp.com
Jeffrey Schultz | 212 692 6732 | jschultz@mintz.com
Chrysler Center
666 Third Avenue
New York, NY 10017
212-935-3000
212-983-3115 fax
www.mintz.com
April 14, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mr. Jeffrey Gabor
Mr. Joe McCann
Re: Orgenesis Inc.
Registration Statement on Form S-3
Filed March 18, 2020
File No. 333-237261
Ladies and Gentlemen:
On behalf of Orgenesis Inc. (the "Company"), we are hereby filing with the Securities and Exchange Commission (the "Commission") Amendment No. 1 to the above-referenced Registration Statement on Form S-3 (the "Amendment") and this letter in response to the comment of the Staff of the Commission's Division of Corporation Finance (the "Staff") given by letter (the "Comment Letter") dated March 25, 2020. Each response is numbered to correspond to the comment set forth in the Comment Letter, which for convenience, we have incorporated into this response letter.
Comment:
Registration Statement on Form S-3 filed March 18, 2020
General
1. Please provide updated pro forma financial information for the disposition of Masthercell on February 10, 2020, for fiscal year 2019 in accordance with Item 11(b) of Form S-3.
Response: The Company has provided updated pro forma financial information for the disposition of Masthercell as of and for the year ended December 31, 2019 in Exhibit 99.1 filed with the Amendment.
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
Boston | London | Los Angeles | New York | San Diego | San Francisco | Washington
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
United States Securities and Exchange Commission
April 14, 2020
Page 2
We hope that the above response will be acceptable to the Staff. Please do not hesitate to contact me at 212-692-6732 or jschultz@mintz.com with any comments or questions regarding this letter. We thank you for your time and attention.
Sincerely,
/s/ Jeffrey Schultz
Jeffrey Schultz
cc: Orgenesis Inc.
Neil Reithinger, Chief Financial Officer