SEC Comment Letter for Viridian Therapeutics, Inc.\DE (VRDN) (CIK 0001590750) (VRDN) — Apr 1, 2020
Viridian Therapeutics, Inc.\DE (VRDN) (CIK 0001590750)
Date: April 1, 2020 · CIK: 0001590750 · Accession: 0000000000-20-002800
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File numbers found in text: 333-237413
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April 1, 2020
William S. Marshall
Chief Executive Officer
Miragen Therapeutics, Inc.
6200 Lookout Road
Boulder, CO 80301
Re:Miragen Therapeutics, Inc.
Registration Statement on Form S-3
Filed March 26, 2020
File No. 333-237413
Dear Mr. Marshall:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Paul Fischer at 202-551-3415 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Brent D. Fassett, Esq.