SEC Comment Letter for Evogene Ltd. (EVGN) (CIK 0001574565) (EVGN) — Nov 15, 2013
Evogene Ltd. (EVGN) (CIK 0001574565)
Date: Nov. 15, 2013 · CIK: 0001574565 · Accession: 0000000000-13-062919
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-191315
Letter
November 15 , 2013 Via E -mail Ofer Haviv President and Chief Executive Officer Evogene Ltd . 13 Gad Feinstein Street Park Rehovot P.O.B. 2100 Rehovot 76121 Israel
Re: Evogene Ltd. Amendment No. 4 to Registration Statement on Form F-1 Filed November 6, 2013 File No. 333-191315
Dear Mr. Haviv :
We have reviewed your response to our prior comment letter to you dated November 5 , 2013 and have the following addition al comment s.
Prospectus Cover Page
1. Please revise the prospectus cover page and underwriting section to highlight that the price of your securities offered pursuant to this registration statement may be affected by the trading price of your securities traded on the Tel Aviv Stock Exchange which served as a basis for the pricing of the offered shares.
Financial Statements, page F -1
General
2. Please revise to remove the restrictive legend that follows the report of the independent registered public accounting firm and th e consent of the independent registered public accounting firm prior to the planned effectiveness of the Form F -1 registration statement .
Ofer Haviv Evogene Ltd . November 15, 2013 Page 2
You may contact Heather Clark at (202) 551 -3624 or Linda Cvrkel , Accounting Branch Chief, at (202) 551 -3813 if you have questions regarding comments on the financial statements and related matters. Please contact Ada D. Sarmento at (202) 551 -3798 or me at (202) 551 -3642 with any other questions.
Sincerely,
/s/ Loan Lauren P. Nguyen
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November 15 , 2013 Via E -mail Ofer Haviv President and Chief Executive Officer Evogene Ltd . 13 Gad Feinstein Street Park Rehovot P.O.B. 2100 Rehovot 76121 Israel Re: Evogene Ltd. Amendment No. 4 to Registration Statement on Form F-1 Filed November 6, 2013 File No. 333-191315 Dear Mr. Haviv : We have reviewed your response to our prior comment letter to you dated November 5 , 2013 and have the following addition al comment s. Prospectus Cover Page 1. Please revise the prospectus cover page and underwriting section to highlight that the price of your securities offered pursuant to this registration statement may be affected by the trading price of your securities traded on the Tel Aviv Stock Exchange which served as a basis for the pricing of the offered shares. Financial Statements, page F -1 General 2. Please revise to remove the restrictive legend that follows the report of the independent registered public accounting firm and th e consent of the independent registered public accounting firm prior to the planned effectiveness of the Form F -1 registration statement . Ofer Haviv Evogene Ltd . November 15, 2013 Page 2 You may contact Heather Clark at (202) 551 -3624 or Linda Cvrkel , Accounting Branch Chief, at (202) 551 -3813 if you have questions regarding comments on the financial statements and related matters. Please contact Ada D. Sarmento at (202) 551 -3798 or me at (202) 551 -3642 with any other questions. Sincerely, /s/ Loan Lauren P. Nguyen Loan Lauren P. Nguyen Special Counsel cc: Via E-mail Joshua G. Kiernan , Esq.