Correspondence 0001581280-26-000030 from Twist Bioscience Corp (TWST) (CIK 0001581280)
Twist Bioscience Corp (TWST) (CIK 0001581280)
Date: Feb. 26, 2026 · CIK: 0001581280 · Accession: 0001581280-26-000030
AI Filing Summary & Sentiment
File numbers found in text: 001-38720
Referenced dates: February 19, 2026
Letter
VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences Attention: Lynn Dicker / Tara Harkins Re: Twist Bioscience Corporation Form 10-K for Fiscal Year Ended September 30, 2025 Form 10-Q for Quarterly Period Ended December 31, 2025 File No. 001-38720
Dear Ms. Dicker and Ms. Harkins:
On behalf of Twist Bioscience Corporation (the “Company”), this letter is submitted in
response to the comment of the staff (the “Staff”) of the Securities and Exchange Commission
set forth in your letter dated February 19, 2026 with respect to the Company's Form 10-Q for the
quarterly period ended December 31, 2025 (the “Original 10-Q”).
For convenience of reference, the Staff's comment is reproduced below in bold, followed
by the Company's response.
Form 10-Q for the Quarterly Period Ended December 31, 2025
Exhibits
1. We note the certifications provided in Exhibits 31 and 32 refer to the incorrect form and
period. Please file a full amendment to your Form 10-Q with corrected certifications that
refer to the proper form and period. Refer to Item 601(b)(31) and (b)(32) of Regulation S-K
and Regulation S-K C&DI 246.14.
Response:
The Company acknowledges the Staff’s comment and advises that the Company has filed
Amendment No. 1 to the Original 10-Q on Form 10-Q/A concurrently herewith (the “Amended
10-Q”) in accordance with Regulation S-K C&DI 246.14. The Amended 10-Q includes corrected
certifications in Exhibits 31.1, 31.2, 32.1, and 32.2 that fix the previous typographical errors and
refer to the proper form (Form 10-Q) and the proper reporting period (the quarterly period ended
December 31, 2025) in accordance with Item 601(b)(31) and (b)(32) of Regulation S-K. No
other changes have been made to the Original 10-Q.
If you have any questions regarding this response, please contact the undersigned at (800)
719-0671 or alaponis@twistbioscience.com.
Sincerely,
Twist Bioscience Corporation
Show Raw Text
CORRESP 1 filename1.htm Response Letter to SEC Comment Ltr February 26, 2026 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: Lynn Dicker / Tara Harkins Re: Twist Bioscience Corporation Form 10-K for Fiscal Year Ended September 30, 2025 Form 10-Q for Quarterly Period Ended December 31, 2025 File No. 001-38720 Dear Ms. Dicker and Ms. Harkins: On behalf of Twist Bioscience Corporation (the “Company”), this letter is submitted in response to the comment of the staff (the “Staff”) of the Securities and Exchange Commission set forth in your letter dated February 19, 2026 with respect to the Company's Form 10-Q for the quarterly period ended December 31, 2025 (the “Original 10-Q”). For convenience of reference, the Staff's comment is reproduced below in bold, followed by the Company's response. Form 10-Q for the Quarterly Period Ended December 31, 2025 Exhibits 1. We note the certifications provided in Exhibits 31 and 32 refer to the incorrect form and period. Please file a full amendment to your Form 10-Q with corrected certifications that refer to the proper form and period. Refer to Item 601(b)(31) and (b)(32) of Regulation S-K and Regulation S-K C&DI 246.14. Response: The Company acknowledges the Staff’s comment and advises that the Company has filed Amendment No. 1 to the Original 10-Q on Form 10-Q/A concurrently herewith (the “Amended 10-Q”) in accordance with Regulation S-K C&DI 246.14. The Amended 10-Q includes corrected certifications in Exhibits 31.1, 31.2, 32.1, and 32.2 that fix the previous typographical errors and refer to the proper form (Form 10-Q) and the proper reporting period (the quarterly period ended 2 December 31, 2025) in accordance with Item 601(b)(31) and (b)(32) of Regulation S-K. No other changes have been made to the Original 10-Q. If you have any questions regarding this response, please contact the undersigned at (800) 719-0671 or alaponis@twistbioscience.com. Sincerely, Twist Bioscience Corporation By: /s/ Adam Laponis Adam Laponis Chief Financial Officer cc: Niki Fang, Orrick, Herrington & Sutcliffe LLP