SEC Comment Letter for Silence Therapeutics (SLN) — Dec 18, 2025
Silence Therapeutics plc
Date: Dec. 18, 2025 · CIK: 0001479615 · Accession: 0000000000-25-011682
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-39487
Letter
Re: Silence Therapeutics plc Form 10-K fo the fiscal year ended December 31, 2024 File No. 001-39487 Dear Rhonda Hellums:
December 18, 2025
Rhonda Hellums Chief Financial Officer Silence Therapeutics plc 12 Hammersmith Road London, W14 8TH United Kingdom
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 10-K fo the fiscal year ended December 31, 2024 Management's Discussion and Analysis of Financial Condition and Results of Operation Results of Operations Research and Development Expenses, page 82
1. You disclose on page 79 that you have not historically tracked research and development expenses on a program-by-program basis for your preclinical product candidates. Please provide revised disclosure to be included in future filings to break out clinical research and development expense by program. If you do not track clinical costs by program, revise to disclose that fact and explain the reason. 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. December 18, 2025 Page 2
Please contact Vanessa Robertson at 202-551-3649 or Kevin Vaughn at 202-551-3494 with any questions.
Sincerely,
Division of Corporation
Finance
Office of Life Sciences
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> December 18, 2025 Rhonda Hellums Chief Financial Officer Silence Therapeutics plc 12 Hammersmith Road London, W14 8TH United Kingdom Re: Silence Therapeutics plc Form 10-K fo the fiscal year ended December 31, 2024 File No. 001-39487 Dear Rhonda Hellums: 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 10-K fo the fiscal year ended December 31, 2024 Management's Discussion and Analysis of Financial Condition and Results of Operation Results of Operations Research and Development Expenses, page 82 1. You disclose on page 79 that you have not historically tracked research and development expenses on a program-by-program basis for your preclinical product candidates. Please provide revised disclosure to be included in future filings to break out clinical research and development expense by program. If you do not track clinical costs by program, revise to disclose that fact and explain the reason. 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. December 18, 2025 Page 2 Please contact Vanessa Robertson at 202-551-3649 or Kevin Vaughn at 202-551-3494 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences </TEXT> </DOCUMENT>