SEC Comment Letter 0000000000-23-007964 to PROTHENA CORP PUBLIC LTD CO (PRTA)
PROTHENA CORP PUBLIC LTD CO
Date: July 25, 2023 · CIK: 0001559053 · Accession: 0000000000-23-007964
AI Filing Summary & Sentiment
File numbers found in text: 001-35676
Letter
United States securities and exchange commission logo July 25, 2023 Tran B. Nguyen Chief Financial Officer Prothena Corporation plc 77 Sir John Rogerson’s Quay, Block C Grand Canal Docklands, Dublin 2, D02 VK60 Ireland Re:Prothena Corporation plc Form 10-Q for the Fiscal Quarter Ended March 31, 2023 Filed May 4, 2023 File No. 001-35676 Dear Tran B. Nguyen: We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment 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 our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-Q for the Fiscal Quarter Ended March 31, 2023 General 1.We note your inclusion of a risk factor discussing risks related to hypothetical data breaches and other cybersecurity incidents. We also note that this risk factor has not been updated to discuss the data breach you suffered from December 20, 2021 to April 22, 2022 wherein an employee email was temporarily accessed by a third-party without authorization. Please provide your analysis supporting the conclusion that this incident did not warrant disclosure or the updating of your hypothetical cybersecurity risk factor. Please also tell us about any ongoing processes by which you are evaluating whether disclosure of cybersecurity incidents is warranted under the federal securities laws. 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
FirstName LastNameTran B. Nguyen Comapany NameProthena Corporation plc July 25, 2023 Page 2 FirstName LastName Tran B. Nguyen Prothena Corporation plc July 25, 2023 Page 2 action by the staff. Please contact Tyler Howes at 202-551-3370 or Suzanne Hayes at 202-551-3675 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
July 25, 2023
Tran B. Nguyen
Chief Financial Officer
Prothena Corporation plc
77 Sir John Rogerson’s Quay, Block C
Grand Canal Docklands, Dublin 2, D02 VK60
Ireland
Re:Prothena Corporation plc
Form 10-Q for the Fiscal Quarter Ended March 31, 2023
Filed May 4, 2023
File No. 001-35676
Dear Tran B. Nguyen:
We have reviewed your filing and have the following comment. In our comment, we
may ask you to provide us with information so we may better understand your disclosure.
Please respond to this comment 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 our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 10-Q for the Fiscal Quarter Ended March 31, 2023
General
1.We note your inclusion of a risk factor discussing risks related to hypothetical data
breaches and other cybersecurity incidents. We also note that this risk factor has not been
updated to discuss the data breach you suffered from December 20, 2021 to April 22,
2022 wherein an employee email was temporarily accessed by a third-party without
authorization. Please provide your analysis supporting the conclusion that this
incident did not warrant disclosure or the updating of your hypothetical cybersecurity risk
factor. Please also tell us about any ongoing processes by which you are evaluating
whether disclosure of cybersecurity incidents is warranted under the federal securities
laws.
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
FirstName LastNameTran B. Nguyen
Comapany NameProthena Corporation plc
July 25, 2023 Page 2
FirstName LastName
Tran B. Nguyen
Prothena Corporation plc
July 25, 2023
Page 2
action by the staff.
Please contact Tyler Howes at 202-551-3370 or Suzanne Hayes at 202-551-3675 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences