Correspondence 0001607062-23-000238 from Regen BioPharma Inc (RGBP)
Regen BioPharma Inc
Date: May 2, 2023 · CIK: 0001589150 · Accession: 0001607062-23-000238
AI Filing Summary & Sentiment
File numbers found in text: 333-271234
Referenced dates: April 27, 2023
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CORRESP
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filename1.htm
REGEN
BIOPHARMA, INC.
4700
Spring Street, Suite 304, La Mesa, California, 91942
May
02, 2023
United
States Securities and Exchange Commission
Division
of Corporation Finance
100
F Street, NE
Washington,
DC 20549
Attention:
Doris Stacey Gama
Re:
Regen Biopharma, Inc.
Registration
Statement on Form S-1
Filed
April 13, 2023
File
No. 333-271234
Dear
Ms. Gama,
In
response to the comments of the Staff (the “Staff”) as set forth in its letter dated April 27, 2023 (the “Comment Letter”)
relating to the Registration Statement on Form S-1 of Regen Biopharma, Inc. (The "Company") and as per your conversation with
Joseph G. Vaini on April 27, 2023 the Company has made the following revisions/ additions to the Registration Statement.
1) The
Company has removed all verbiage which may be interpreted as a prediction of efficacy as
it may pertain to any product candidate of the Company
2) The
Company has included the following statement within the Registration Statement within the
relevant sections of the Registration Statement
“None
of the abovementioned statements regarding any of our products in development are intended to be a prediction or conclusion of efficacy.
No clinical trials on our product candidates have commenced so no conclusions of efficacy can be made. “
3) The
Company has included financial statements for the quarter ended March 31, 2023 within the
Registration Statement and has updated relevant sections of the Registration Statement (
eg MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS,
DILUTION) to reflect this inclusion.
Thank
you for your kind assistance and the courtesies that you have extended to assist us in fulfilling our obligations under the Securities
Act of 1933 . If, at any time, you have any further questions, please let us know.
Sincerely,
/s/David
R. Koos
David
R. Koos,
Chairman
& CEO
CC:
William Aul