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SEC Company Response from Silence Therapeutics (SLN) — Dec 31, 2025

Silence Therapeutics plc
Date: Dec. 31, 2025 · CIK: 0001479615 · Accession: 0001193125-25-338311

Financial Reporting Regulatory Compliance Business Model Clarity

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File numbers found in text: 001-39487

Date
December 22, 2025
Author
Rhonda Hellums
Form
CORRESP
Company
Silence Therapeutics plc

Letter

12 Hammersmith Grove London, W6 7AP United Kingdom Tel: +44 (0) 203 457 6900 Division of Corporate Finance Office of Life Sciences Attention: Vanessa Robertson, Kevin Vaughn United States Securities and Exchange Commission Washington, D.C. 20549 December 22, 2025 Re: Silence Therapeutics plc Form 10-K for the fiscal year ended December 31, 2024 File No. 001-39487 Dear Vanessa Robertson: We have reviewed your letter requesting further disclosure of research and development expenses on a program-by-program basis for our development programs. As requested, we will further break out research and disclosure expenses on a program-by-program basis for our clinical development candidates. We will include this additional disclosure in Management’s Discussion and Analysis of Financial Condition and Results of Operation when we report our next Form 10-K for fiscal year ended December 31, 2025. Sincerely, /s/ Rhonda Hellums Rhonda Hellums Chief Financial Officer Silence Therapeutics plc Silence Therapeutics Plc. Company number 02992058, Registered in England Registered Office: 27 Eastcastle Street, London, W1W 8DH. VAT number: GB 567 158 11 Confidential data (L2). Printed copies are uncontrolled and must be destroyed after use.

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CORRESP
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 CORRESP

 12 Hammersmith Grove
 London, W6 7AP United Kingdom
 Tel: +44 (0) 203 457 6900
 Division of Corporate Finance
 Office of Life Sciences Attention: Vanessa Robertson, Kevin
Vaughn United States Securities and Exchange Commission
 Washington, D.C. 20549 December 22, 2025
 Re: Silence Therapeutics plc Form 10-K for the fiscal year ended December 31, 2024 File
 No. 001-39487 Dear Vanessa Robertson:
 We have reviewed your letter requesting further disclosure of research and development expenses on a program-by-program basis for our development programs. As requested, we will further break out research and
disclosure expenses on a program-by-program basis for our clinical development candidates. We will include this additional disclosure in Management’s Discussion
and Analysis of Financial Condition and Results of Operation when we report our next Form 10-K for fiscal year ended December 31, 2025.
 Sincerely, /s/ Rhonda Hellums
 Rhonda Hellums Chief Financial Officer
 Silence Therapeutics plc
 Silence Therapeutics Plc.
Company number 02992058, Registered in England Registered Office: 27 Eastcastle Street, London, W1W 8DH. VAT number: GB 567 158 11
 Confidential data (L2). Printed copies are uncontrolled and must be destroyed after use.