Correspondence 0001193125-23-238590 from SYNLOGIC, INC. (SYBX)
SYNLOGIC, INC.
Date: Sept. 20, 2023 · CIK: 0001527599 · Accession: 0001193125-23-238590
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-37566
Letter
September 20, 2023
CONFIDENTIAL – VIA EDGAR
United States Securities and Exchange Commission
Division of Corporate Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attn: Vanessa Robertson
Daniel Gordon
Re: Synlogic, Inc. Form 10-K for the fiscal year ended December 31, 2022
Filed March 29, 2023
File No. 001-37566
Ladies and Gentlemen:
On behalf of Synlogic, Inc. (the “Company” or “Synlogic”), please find this letter in response to the comment letter, dated September 11, 2023, of the staff of the Division of Corporation Finance (the “Staff”) in reference to the Company’s Annual Report on Form 10-K filed on March 29, 2023.
In order to facilitate the Staff’s review, we have repeated the comment in its entirety in italicized text followed by the Company’s response.
Form 10-K for the fiscal year ended December 31, 2022
Management’s Discussion and Analysis of Financial Condition and Results of Operations
Financial Overview
Research and Development Expense, page 83
Annual Report on Form 10-K
General
1. Please revise your future filings to break out the amounts incurred for internal research and development expenses by nature or type of expense (i.e. employee related expenses) for each period presented.
Response: The Company acknowledges the Staff’s letter and confirms that it will revise its future filings to break out the amounts incurred for internal research and development expenses by nature or type of expense (i.e. employee related expenses) for each period presented.
301 Binney Street, Suite 402, Cambridge, MA 02142 | www.synlogictx.com
If you have any questions or comments in connection with this letter please contact the undersigned by phone at (978) 269-7662 or via e-mail at Michael.jensen@synlogictx.com.
Sincerely,
/s/ Michael Jensen
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CORRESP 1 filename1.htm CORRESP September 20, 2023 CONFIDENTIAL – VIA EDGAR United States Securities and Exchange Commission Division of Corporate Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549 Attn: Vanessa Robertson Daniel Gordon Re: Synlogic, Inc. Form 10-K for the fiscal year ended December 31, 2022 Filed March 29, 2023 File No. 001-37566 Ladies and Gentlemen: On behalf of Synlogic, Inc. (the “Company” or “Synlogic”), please find this letter in response to the comment letter, dated September 11, 2023, of the staff of the Division of Corporation Finance (the “Staff”) in reference to the Company’s Annual Report on Form 10-K filed on March 29, 2023. In order to facilitate the Staff’s review, we have repeated the comment in its entirety in italicized text followed by the Company’s response. Form 10-K for the fiscal year ended December 31, 2022 Management’s Discussion and Analysis of Financial Condition and Results of Operations Financial Overview Research and Development Expense, page 83 Annual Report on Form 10-K General 1. Please revise your future filings to break out the amounts incurred for internal research and development expenses by nature or type of expense (i.e. employee related expenses) for each period presented. Response: The Company acknowledges the Staff’s letter and confirms that it will revise its future filings to break out the amounts incurred for internal research and development expenses by nature or type of expense (i.e. employee related expenses) for each period presented. 301 Binney Street, Suite 402, Cambridge, MA 02142 | www.synlogictx.com If you have any questions or comments in connection with this letter please contact the undersigned by phone at (978) 269-7662 or via e-mail at Michael.jensen@synlogictx.com. Sincerely, /s/ Michael Jensen Michael Jensen Chief Financial Officer cc: Daniel Bagliebter, Esq., Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. Nishant Dharia, Esq., Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. 301 Binney Street, Suite 402, Cambridge, MA 02142 | www.synlogictx.com