SEC Comment Letter for Jaguar Health, Inc. (JAGX) (CIK 0001585608) (JAGX) — Jun 30, 2017
Jaguar Health, Inc. (JAGX) (CIK 0001585608)
Date: June 30, 2017 · CIK: 0001585608 · Accession: 0000000000-17-023112
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 4546 June 30, 2017 Lisa A. Conte Chief Executive Officer and President Jaguar Animal Health, Inc. 201 Mission Street, Suite 2375 San Francisco, California 94105
Re: Jaguar Animal Health, Inc. Amendment No. 4 to Registration Statement on Form S -4 Filed June 28, 2017 File No. 333 -217364
Dear Ms. Conte :
We have reviewed your amended registration statement and have the following comment .
Please respond to this letter by amending your registration statement and providing the requested information . 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 y our response.
After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Unless we note otherwise , our references to prior comments are to comments in our June 9, 2017 letter .
Management’s Discussion and Analysis of Financial Condition and Results of Operations Overview, page 153
1. Please refer to your response to comment four. Please revise your disclosure on pages 169 and F -39 to clarify that you also rece ived $1,048,689 designated as reimbursement for past product development expense.
Lisa A. Conte Jaguar Animal Health, Inc. June 30, 2017 Page 2
You may contact Vanessa Robertson at (202) 551 -3649 or Lisa Vanjoske at (202) 551 - 3614 i f you have questions regarding comments on the financial statements and related matters. Please contact Jeffrey Gabor at (202) 551 -2544 or Chris Edwards at (202) 551 -6761 with any other questions.
Sincerely,
/s/ Joseph McCann for
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Mail Stop 4546 June 30, 2017 Lisa A. Conte Chief Executive Officer and President Jaguar Animal Health, Inc. 201 Mission Street, Suite 2375 San Francisco, California 94105 Re: Jaguar Animal Health, Inc. Amendment No. 4 to Registration Statement on Form S -4 Filed June 28, 2017 File No. 333 -217364 Dear Ms. Conte : We have reviewed your amended registration statement and have the following comment . Please respond to this letter by amending your registration statement and providing the requested information . 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 y our response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Unless we note otherwise , our references to prior comments are to comments in our June 9, 2017 letter . Management’s Discussion and Analysis of Financial Condition and Results of Operations Overview, page 153 1. Please refer to your response to comment four. Please revise your disclosure on pages 169 and F -39 to clarify that you also rece ived $1,048,689 designated as reimbursement for past product development expense. Lisa A. Conte Jaguar Animal Health, Inc. June 30, 2017 Page 2 You may contact Vanessa Robertson at (202) 551 -3649 or Lisa Vanjoske at (202) 551 - 3614 i f you have questions regarding comments on the financial statements and related matters. Please contact Jeffrey Gabor at (202) 551 -2544 or Chris Edwards at (202) 551 -6761 with any other questions. Sincerely, /s/ Joseph McCann for Suzanne Hayes Assistant Director Office of Healthcare & Insurance cc: Michael Lee, Esq. Reed Smith LLP