SEC Comment Letter 0000000000-24-004406 to Ultragenyx Pharmaceutical Inc. (RARE) (CIK 0001515673) (RARE)
Ultragenyx Pharmaceutical Inc. (RARE) (CIK 0001515673)
Date: April 22, 2024 · CIK: 0001515673 · Accession: 0000000000-24-004406
AI Filing Summary & Sentiment
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United States securities and exchange commission logo April 22, 2024 Howard Horn Executive Vice President Ultragenyx Pharmaceutical Inc. 60 Leveroni Court Novato, CA 94949 Re:Ultragenyx Pharmaceutical Inc. Form 10-K for Fiscal Year Ended December 31, 2023 File No. 1-36276 Dear Howard Horn: We have limited our review of your filing to the financial statements and related disclosures and have the following comment(s). 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 for Fiscal Year Ended December 31, 2023 Management's Discussion and Analysis of Financial Condition and Results of Operations, page 1.Please address the following regarding your table of research and development (R&D) expenses on page 75: •Tell us and revise your future filings to clearly disclose the extent to which you track any of your R&D expenses at the individual product candidate level, as you previously disclosed in your 2020 Form 10-K. •If so, revise your future filings to separately quantify your R&D expenses for amounts tracked by product candidate. •Please provide us with your proposed disclosure in your response. 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. Please contact Tracie Mariner at 202-551-3744 or Kevin Vaughn at 202-551-3494 with
FirstName LastNameHoward Horn Comapany NameUltragenyx Pharmaceutical Inc. April 22, 2024 Page 2 FirstName LastName Howard Horn Ultragenyx Pharmaceutical Inc. April 22, 2024 Page 2 any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
April 22, 2024
Howard Horn
Executive Vice President
Ultragenyx Pharmaceutical Inc.
60 Leveroni Court
Novato, CA 94949
Re:Ultragenyx Pharmaceutical Inc.
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 1-36276
Dear Howard Horn:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment(s).
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 for Fiscal Year Ended December 31, 2023
Management's Discussion and Analysis of Financial Condition and Results of Operations, page
69
1.Please address the following regarding your table of research and development (R&D)
expenses on page 75:
•Tell us and revise your future filings to clearly disclose the extent to which you track
any of your R&D expenses at the individual product candidate level, as you
previously disclosed in your 2020 Form 10-K.
•If so, revise your future filings to separately quantify your R&D expenses for
amounts tracked by product candidate.
•Please provide us with your proposed disclosure in your response.
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.
Please contact Tracie Mariner at 202-551-3744 or Kevin Vaughn at 202-551-3494 with
FirstName LastNameHoward Horn
Comapany NameUltragenyx Pharmaceutical Inc.
April 22, 2024 Page 2
FirstName LastName
Howard Horn
Ultragenyx Pharmaceutical Inc.
April 22, 2024
Page 2
any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences