SEC Comment Letter for Viridian Therapeutics, Inc.\DE (VRDN) (CIK 0001590750) (VRDN) — Dec 21, 2020
Viridian Therapeutics, Inc.\DE (VRDN) (CIK 0001590750)
Date: Dec. 21, 2020 · CIK: 0001590750 · Accession: 0000000000-20-012277
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File numbers found in text: 333-251367
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United States securities and exchange commission logo
December 21, 2020
Jason A. Leverone
Chief Financial Officer
Miragen Therapeutics Inc.
6200 Lookout Road
Boulder, Colorado 80301
Re:Miragen Therapeutics Inc.
Registration Statement on Form S-3
Filed December 15, 2020
File No. 333-251367
Dear Mr. Leverone:
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 Abby Adams at (202) 551-6902 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Brent D. Fassett, Esq.