SEC Comment Letter for Zosano Pharma Corp (CIK 0001587221) — Mar 30, 2020
Zosano Pharma Corp (CIK 0001587221)
Date: March 30, 2020 · CIK: 0001587221 · Accession: 0000000000-20-002732
AI Filing Summary & Sentiment
File numbers found in text: 333-237187
Letter
March 30, 2020 Steven Lo President and Chief Executive Officer Zosano Pharma Corp 34790 Ardentech Court Fremont, CA 94555 Re:Zosano Pharma Corp Registration Statement on Form S-3 Filed March 16, 2020 File No. 333-237187 Dear Mr. Lo: We have limited our review of your registration statement to those issues we have addressed in our 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 your response. After reviewing any amendment to your registration statement and the information you provide in response to the comment, we may have additional comments. Registration Statement on Form S-3 Cover Page 1.It appears you may be relying on General Instruction I.B.6 of Form S-3 to register the primary offering of securities covered by the registration statement. As such, please revise to disclose the aggregate market value of your outstanding voting and non-voting common equity, as well as the amount of all securities offered pursuant to General Instruction I.B.6 of Form S-3 during the previous 12 months up to and including the date of your prospectus. We refer you to Instruction 7 to General Instruction I.B.6. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
FirstName LastNameSteven Lo Comapany NameZosano Pharma Corp March 30, 2020 Page 2 FirstName LastName Steven Lo Zosano Pharma Corp March 30, 2020 Page 2 Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Chris Edwards at (202) 551-6761 or Joe McCann at (202) 551-6262 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Kathleen M. Wells
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March 30, 2020
Steven Lo
President and Chief Executive Officer
Zosano Pharma Corp
34790 Ardentech Court
Fremont, CA 94555
Re:Zosano Pharma Corp
Registration Statement on Form S-3
Filed March 16, 2020
File No. 333-237187
Dear Mr. Lo:
We have limited our review of your registration statement to those issues we have
addressed in our 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 your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to the comment, we may have additional comments.
Registration Statement on Form S-3
Cover Page
1.It appears you may be relying on General Instruction I.B.6 of Form S-3 to register the
primary offering of securities covered by the registration statement. As such, please revise
to disclose the aggregate market value of your outstanding voting and non-voting common
equity, as well as the amount of all securities offered pursuant to General Instruction I.B.6
of Form S-3 during the previous 12 months up to and including the date of your
prospectus. We refer you to Instruction 7 to General Instruction I.B.6.
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
FirstName LastNameSteven Lo
Comapany NameZosano Pharma Corp
March 30, 2020 Page 2
FirstName LastName
Steven Lo
Zosano Pharma Corp
March 30, 2020
Page 2
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
Please contact Chris Edwards at (202) 551-6761 or Joe McCann at (202) 551-6262 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Kathleen M. Wells