Correspondence 0001193125-23-102095 from G1 Therapeutics, Inc. (GTHX) (CIK 0001560241)
G1 Therapeutics, Inc. (GTHX) (CIK 0001560241)
Date: April 14, 2023 · CIK: 0001560241 · Accession: 0001193125-23-102095
AI Filing Summary & Sentiment
File numbers found in text: 001-38096
Referenced dates: April 7, 2023
Letter
Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences Attention: Frank Wyman Re: G1 Therapeutics, Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 Filed March 1, 2023 File No. 001-38096 (the “Annual Report”)
Dear Mr. Wyman:
G1 Therapeutics, Inc. (the “Company”, “we”, or “our”) is submitting this letter in response to the written comments from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) received by letter dated April 7, 2023 (the “Comment Letter”) to John Umstead, Chief Financial Officer of the Company, relating to the above-referenced Annual Report. In conjunction with this letter, the Company is filing an amendment to the Annual Report on Form 10-K/A (the “Amendment No. 1”) with the Commission.
For convenient reference, we set forth below in bold the Staff’s comment set forth in the Comment Letter and have keyed the Company’s response to the numbering of the comment and the heading used in the Comment Letter. Terms not otherwise defined shall have the meanings set forth in Amendment No. 1.
Form 10-K for the Fiscal Year Ended December 31, 2022
Exhibits
Exhibit 23.1 Consent of PricewaterhouseCoopers LLP, page 112
1. Please amend your filing to include a signed consent from PricewaterhouseCoopers LLP.
Company Response:
In response to the Staff’s comment, the Company plans to file a revised consent report as Exhibit 23.1 to Amendment No. 1 with a conformed signature from PricewaterhouseCoopers LLP, the Company’s independent accountant, and with typographical errors corrected. The signed consent report was delivered prior to the filing of the Annual Report; however, due to an administrative error, the conformed signature was inadvertently omitted from the version of the consent report attached to the Annual Report filed with the Commission.
PO Box 110341 | Research Triangle Park, NC 27709
700 Park Offices Drive | Suite 200 | Research Triangle Park, NC 27709
919-213-9835 | www.g1therapeutics.com
United States Securities and Exchange Commission
April 14, 2023
Page 2
We hope that the above response and the related revisions reflected in Amendment No. 1 will be acceptable to the Staff. If you have any questions or further comments, please contact our general counsel, Stillman Hanson, by email at shanson@g1therapeutics.com or by phone at (919) 907-1915 or me by email at jumstead@g1therapeutics.com or by phone at (919) 747-8419. We thank you for your time and attention.
Sincerely,
/s/ John W. Umstead V
Show Raw Text
CORRESP 1 filename1.htm SEC Response Letter April 14, 2023 Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549 Attention: Frank Wyman Re: G1 Therapeutics, Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 Filed March 1, 2023 File No. 001-38096 (the “Annual Report”) Dear Mr. Wyman: G1 Therapeutics, Inc. (the “Company”, “we”, or “our”) is submitting this letter in response to the written comments from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) received by letter dated April 7, 2023 (the “Comment Letter”) to John Umstead, Chief Financial Officer of the Company, relating to the above-referenced Annual Report. In conjunction with this letter, the Company is filing an amendment to the Annual Report on Form 10-K/A (the “Amendment No. 1”) with the Commission. For convenient reference, we set forth below in bold the Staff’s comment set forth in the Comment Letter and have keyed the Company’s response to the numbering of the comment and the heading used in the Comment Letter. Terms not otherwise defined shall have the meanings set forth in Amendment No. 1. Form 10-K for the Fiscal Year Ended December 31, 2022 Exhibits Exhibit 23.1 Consent of PricewaterhouseCoopers LLP, page 112 1. Please amend your filing to include a signed consent from PricewaterhouseCoopers LLP. Company Response: In response to the Staff’s comment, the Company plans to file a revised consent report as Exhibit 23.1 to Amendment No. 1 with a conformed signature from PricewaterhouseCoopers LLP, the Company’s independent accountant, and with typographical errors corrected. The signed consent report was delivered prior to the filing of the Annual Report; however, due to an administrative error, the conformed signature was inadvertently omitted from the version of the consent report attached to the Annual Report filed with the Commission. PO Box 110341 | Research Triangle Park, NC 27709 700 Park Offices Drive | Suite 200 | Research Triangle Park, NC 27709 919-213-9835 | www.g1therapeutics.com United States Securities and Exchange Commission April 14, 2023 Page 2 We hope that the above response and the related revisions reflected in Amendment No. 1 will be acceptable to the Staff. If you have any questions or further comments, please contact our general counsel, Stillman Hanson, by email at shanson@g1therapeutics.com or by phone at (919) 907-1915 or me by email at jumstead@g1therapeutics.com or by phone at (919) 747-8419. We thank you for your time and attention. Sincerely, /s/ John W. Umstead V John W. Umstead V Chief Financial Officer G1 Therapeutics, Inc. cc: Securities and Exchange Commission Mary Mast G1 Therapeutics, Inc. James Stillman Hanson, Esq. Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. Jonathan L Kravetz, Esq. Jason S McCaffrey, Esq. PO Box 110341 | 700 Park Offices Drive | Suite 200 | Research Triangle Park, NC 27709 919-213-9835 | www.g1therapeutics.com