SEC Comment Letter for Enlivex Ltd. (ENLV) (CIK 0001596812) (ENLV) — Jan 27, 2020
Enlivex Ltd. (ENLV) (CIK 0001596812)
Date: Jan. 27, 2020 · CIK: 0001596812 · Accession: 0000000000-20-000675
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File numbers found in text: 001-36578
Letter
January 27, 2020 Shachar Schlosberger Chief Financial Officer Enlivex Therapeutics Ltd. 14 Einstein Street Nes Ziona, Israel 7403618 Re:Enlivex Therapeutics Ltd. Form 20-F for the year ended December 31, 2018 Filed on April 30, 2019 Form 20-F/A for the year ended December 31, 2018 Filed on January 23, 2020 File No. 001-36578 Dear Ms. Schlosberger: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 20-F/A for the Fiscal Year ended December 31, 2018 Item 15. Controls and Procedures, page 64 1.In light of the fact that the Company amended its Form 20-F for the fiscal year ended December 31, 2018 to include the required disclosures and financial statements of Bioblast Pharma Ltd (Bioblast), please tell us how you concluded that Bioblast's disclosure controls and procedures and internal controls over financial reporting were effective as of December 31, 2018. Please advise or revise your conclusions accordingly. In closing, 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 LastNameShachar Schlosberger Comapany NameEnlivex Therapeutics Ltd. January 27, 2020 Page 2 FirstName LastName Shachar Schlosberger Enlivex Therapeutics Ltd. January 27, 2020 Page 2 You may contact Ameen Hamady at 202-551-3891 or in his absence, Jeanne Baker at 202-551-3691 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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January 27, 2020
Shachar Schlosberger
Chief Financial Officer
Enlivex Therapeutics Ltd.
14 Einstein Street
Nes Ziona, Israel 7403618
Re:Enlivex Therapeutics Ltd.
Form 20-F for the year ended December 31, 2018
Filed on April 30, 2019
Form 20-F/A for the year ended December 31, 2018
Filed on January 23, 2020
File No. 001-36578
Dear Ms. Schlosberger:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comments. In some of our comments, we may ask you to
provide us with information so we may better understand your disclosure.
Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Form 20-F/A for the Fiscal Year ended December 31, 2018
Item 15. Controls and Procedures, page 64
1.In light of the fact that the Company amended its Form 20-F for the fiscal year ended
December 31, 2018 to include the required disclosures and financial statements of
Bioblast Pharma Ltd (Bioblast), please tell us how you concluded that Bioblast's
disclosure controls and procedures and internal controls over financial reporting
were effective as of December 31, 2018. Please advise or revise your conclusions
accordingly.
In closing, 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 LastNameShachar Schlosberger
Comapany NameEnlivex Therapeutics Ltd.
January 27, 2020 Page 2
FirstName LastName
Shachar Schlosberger
Enlivex Therapeutics Ltd.
January 27, 2020
Page 2
You may contact Ameen Hamady at 202-551-3891 or in his absence, Jeanne Baker at
202-551-3691 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences