SEC Comment Letter for Summit Therapeutics Inc. (SMMT) (CIK 0001599298) (SMMT) — Feb 26, 2015
Summit Therapeutics Inc. (SMMT) (CIK 0001599298)
Date: Feb. 26, 2015 · CIK: 0001599298 · Accession: 0000000000-15-012082
AI Filing Summary & Sentiment
Letter
February 25 , 2015 Via E -Mail Erik Ostrowski Chief Financial Officer Summit Therapeutics plc 85b Park Drive Milton Park, Abingdon Oxfordshire OX14 4RY United Kingdom
Re: Summit Therapeutics plc Amendment No. 1 to Registration Statement on Form F -1 Filed February 20 , 2015 File No. 333 -201807
Dear Mr. Ostrowski:
We have reviewed your amended registration statement and have the following 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 y our response.
After reviewing any amendment to your registration statement and the information you provide in response to this comment , we may have additional comments. Unless we note otherwise , our references to prior comments are to com ments in our F ebruary 10, 2015 letter .
Exhibit 5.1
1. Legal counsel should revise Exhibit 5.1 to remove the entire last sentence of the opinion which reads “ Our liability in giving this opinion is limited to you, our client, and our consent is not to be taken as an acknowledgement that we accept liability to an y person other than you, our client. ”
You may contact Vanessa Robertson at (202) 551 -3649 or Mark Brunhofer at (202) 551 - 3638 if you have questions regarding comments on the financial statements and related matters. Please contact Preston Brewer at (202) 551 -3969 or me at (202) 551 -3715 with any other questions.
Erik Ostrowski Summit Therapeutics plc February 25, 2015 Page 2
Sincerely,
/s/ Jeffrey P. Riedler
Show Raw Text
February 25 , 2015 Via E -Mail Erik Ostrowski Chief Financial Officer Summit Therapeutics plc 85b Park Drive Milton Park, Abingdon Oxfordshire OX14 4RY United Kingdom Re: Summit Therapeutics plc Amendment No. 1 to Registration Statement on Form F -1 Filed February 20 , 2015 File No. 333 -201807 Dear Mr. Ostrowski: We have reviewed your amended registration statement and have the following 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 y our response. After reviewing any amendment to your registration statement and the information you provide in response to this comment , we may have additional comments. Unless we note otherwise , our references to prior comments are to com ments in our F ebruary 10, 2015 letter . Exhibit 5.1 1. Legal counsel should revise Exhibit 5.1 to remove the entire last sentence of the opinion which reads “ Our liability in giving this opinion is limited to you, our client, and our consent is not to be taken as an acknowledgement that we accept liability to an y person other than you, our client. ” You may contact Vanessa Robertson at (202) 551 -3649 or Mark Brunhofer at (202) 551 - 3638 if you have questions regarding comments on the financial statements and related matters. Please contact Preston Brewer at (202) 551 -3969 or me at (202) 551 -3715 with any other questions. Erik Ostrowski Summit Therapeutics plc February 25, 2015 Page 2 Sincerely, /s/ Jeffrey P. Riedler Jeffrey P. Riedler Assistant Director cc: Via E -Mail Brian A. Johnson, Esq. David E. Redlick, Esq. Wilmer Cutler Pickering Hale and Dorr LLP