SEC Comment Letter for Akari Therapeutics Plc (AKTX) (CIK 0001541157) (AKTX) — Oct 11, 2012
Akari Therapeutics Plc (AKTX) (CIK 0001541157)
Date: Oct. 11, 2012 · CIK: 0001541157 · Accession: 0000000000-12-056107
AI Filing Summary & Sentiment
Reasoning
Letter
October 1 0, 2012 Via E -mail Dr. Yuval Cohen President Morria Biopharmaceuticals PLC 53 Davies Street London W1K 5JH United Kingdom
Re: Morria Biopharmaceuticals PLC Amendment No. 1 to Registration Statement on Form 20 -F Filed September 27 , 2012 File No. 000 -54749
Dear Dr. Cohen:
We have reviewed your amended registration statement and your correspondence dated September 27, 2012 and we have the following additional comment. Please respond to this letter by amending your registration statement as requested .
Please respond to this letter within ten busines s days by amending your filing , or by advising us when you wil l provide the requested response. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your filing and the information you provide in response to this comment , we may have additional comments.
General
1. With your next amendment, please p rovide updated interim consolidated financial statements and related financial information as required by Item 8.A.5 of Form 20 -F.
We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includ es the information the Securities Exchange Act of 1934 and all applicable Exchange Act rules require. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequac y of the disclosures they have made.
Dr. Yuval Cohen Morria Biopharmaceuticals PLC October 1 0, 2012 Page 2
In responding to our comments, please provide a written statement from the company acknowledging that:
the company is responsible for the adequacy and accuracy of the disclosure in the filing;
staff comments or ch anges to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person und er the federal securities laws of the United States.
You may contact James Peklenk at (202) 551 -3661 or Donald Abbott at (202) 551 -3608 if you have questions regarding comments on the financial statements and related matters. Please contact Scot Foley at (2020) 551 -3383, Jennifer Riegel at (202) 551 -3575 or me at (202) 551-3715 with any other questions.
Sincerely,
/s/ Jennifer Riegel for
Show Raw Text
October 1 0, 2012 Via E -mail Dr. Yuval Cohen President Morria Biopharmaceuticals PLC 53 Davies Street London W1K 5JH United Kingdom Re: Morria Biopharmaceuticals PLC Amendment No. 1 to Registration Statement on Form 20 -F Filed September 27 , 2012 File No. 000 -54749 Dear Dr. Cohen: We have reviewed your amended registration statement and your correspondence dated September 27, 2012 and we have the following additional comment. Please respond to this letter by amending your registration statement as requested . Please respond to this letter within ten busines s days by amending your filing , or by advising us when you wil l provide the requested response. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your filing and the information you provide in response to this comment , we may have additional comments. General 1. With your next amendment, please p rovide updated interim consolidated financial statements and related financial information as required by Item 8.A.5 of Form 20 -F. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includ es the information the Securities Exchange Act of 1934 and all applicable Exchange Act rules require. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequac y of the disclosures they have made. Dr. Yuval Cohen Morria Biopharmaceuticals PLC October 1 0, 2012 Page 2 In responding to our comments, please provide a written statement from the company acknowledging that: the company is responsible for the adequacy and accuracy of the disclosure in the filing; staff comments or ch anges to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person und er the federal securities laws of the United States. You may contact James Peklenk at (202) 551 -3661 or Donald Abbott at (202) 551 -3608 if you have questions regarding comments on the financial statements and related matters. Please contact Scot Foley at (2020) 551 -3383, Jennifer Riegel at (202) 551 -3575 or me at (202) 551-3715 with any other questions. Sincerely, /s/ Jennifer Riegel for Jeffrey Riedler Assistant Director cc: Jeffrey Schultz, Esq. Mintz, Levin, Cohn, Ferris, Glo vsky and Popeo, P.C. 666 Third Avenue New York, NY 10017