SEC Company Response from Jaguar Health, Inc. (JAGX) (CIK 0001585608) (JAGX) — Jun 30, 2017
Jaguar Health, Inc. (JAGX) (CIK 0001585608)
Date: June 30, 2017 · CIK: 0001585608 · Accession: 0001104659-17-043051
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-217364
Referenced dates: June 30, 2017
Letter
VIA EDGAR U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Suzanne Hayes Assistant Director 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. Hayes:
On behalf of our client, Jaguar Animal Health, Inc., a Delaware corporation (the “Company”), we hereby provide a response to a comment (the “Comment”) of the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) issued in its letter dated June 30, 2017 (the “Letter”) regarding the Company’s above-referenced Registration Statement on Form S-4 (the “Registration Statement”). Contemporaneous with this filing, the Company is filing on the EDGAR system an Amendment No. 5 to the Registration Statement on Form S-4 (the “S-4/A”) reflecting the response of the Company below.
The Company’s response is numbered to correspond to the Comment as numbered in the Letter. For your convenience, the Comment contained in the Letter has been restated in bold below in its entirety, with the Company’s corresponding response set forth immediately under such comment. In the response below, page number references are to the S-4/A.
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 received $1,048,689 designated as reimbursement for past product development expense.
Response: The Company respectfully acknowledges the Staff’s Comment and has revised the disclosure on pages 169 and F-39 of the S-4/A to clarify that it also received $1,048,689 designated as reimbursement for past product development expense.
[remainder of page intentionally left blank]
NEW YORK · LONDON · HONG KONG · CHICAGO · WASHINGTON, D.C. · BEIJING · PARIS · LOS ANGELES · SAN FRANCISCO · PHILADELPHIA · SHANGHAI · PITTSBURGH · HOUSTON SINGAPORE · MUNICH · ABU DHABI · PRINCETON · NORTHERN VIRGINIA · WILMINGTON · SILICON VALLEY · DUBAI · CENTURY CITY · RICHMOND · GREECE ·KAZAKHSTAN
Should you have any questions concerning any of the foregoing, please contact me by telephone at (212) 530-5586.
Sincerely,
/s/ Michael S. Lee
Show Raw Text
CORRESP 1 filename1.htm 1510 Page Mill Road, Suite 110 Palo Alto, CA 94304 +1 650 352 0500 Fax +1 650 352 0699 reedsmith.com June 30, 2017 VIA EDGAR U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Suzanne Hayes Assistant Director 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. Hayes: On behalf of our client, Jaguar Animal Health, Inc., a Delaware corporation (the “Company”), we hereby provide a response to a comment (the “Comment”) of the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) issued in its letter dated June 30, 2017 (the “Letter”) regarding the Company’s above-referenced Registration Statement on Form S-4 (the “Registration Statement”). Contemporaneous with this filing, the Company is filing on the EDGAR system an Amendment No. 5 to the Registration Statement on Form S-4 (the “S-4/A”) reflecting the response of the Company below. The Company’s response is numbered to correspond to the Comment as numbered in the Letter. For your convenience, the Comment contained in the Letter has been restated in bold below in its entirety, with the Company’s corresponding response set forth immediately under such comment. In the response below, page number references are to the S-4/A. 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 received $1,048,689 designated as reimbursement for past product development expense. Response: The Company respectfully acknowledges the Staff’s Comment and has revised the disclosure on pages 169 and F-39 of the S-4/A to clarify that it also received $1,048,689 designated as reimbursement for past product development expense. [remainder of page intentionally left blank] NEW YORK · LONDON · HONG KONG · CHICAGO · WASHINGTON, D.C. · BEIJING · PARIS · LOS ANGELES · SAN FRANCISCO · PHILADELPHIA · SHANGHAI · PITTSBURGH · HOUSTON SINGAPORE · MUNICH · ABU DHABI · PRINCETON · NORTHERN VIRGINIA · WILMINGTON · SILICON VALLEY · DUBAI · CENTURY CITY · RICHMOND · GREECE ·KAZAKHSTAN Should you have any questions concerning any of the foregoing, please contact me by telephone at (212) 530-5586. Sincerely, /s/ Michael S. Lee Michael S. Lee Reed Smith LLP Cc: Lisa A. Conte, Jaguar Animal Health, Inc., by e-mail Karen Wright, Jaguar Animal Health, Inc., by e-mail Dan Harris, BDO USA, LLP, by e-mail Donald C. Reinke, Reed Smith LLP, by e-mail 2