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SEC Comment Letter 0000000000-23-002872 to Summit Therapeutics Inc. (SMMT) (CIK 0001599298) (SMMT)

Summit Therapeutics Inc. (SMMT) (CIK 0001599298)
Date: March 22, 2023 · CIK: 0001599298 · Accession: 0000000000-23-002872

AI Filing Summary & Sentiment

File numbers found in text: 333-270656

Date
March 22, 2023
Author
Not clearly detected
Form
UPLOAD
Company
Summit Therapeutics Inc. (SMMT) (CIK 0001599298)

Letter

United States securities and exchange commission logo March 22, 2023 Ankur Dhingra Chief Financial Officer Summit Therapeutics Inc. 2882 Sand Hill Road, Suite 106 Menlo Park, CA 94025 Re:Summit Therapeutics Inc. Registration Statement on Form S-3 Filed March 17, 2023 File No. 333-270656 Dear Ankur Dhingra: 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 Doris Stacey Gama at 202-551-3188 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Adam Finerman, Esq.

Show Raw Text
United States securities and exchange commission logo
March 22, 2023
Ankur Dhingra
Chief Financial Officer
Summit Therapeutics Inc.
2882 Sand Hill Road, Suite 106
Menlo Park, CA 94025
Re:Summit Therapeutics Inc.
Registration Statement on Form S-3
Filed March 17, 2023
File No. 333-270656
Dear Ankur Dhingra:
            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 Doris Stacey Gama at 202-551-3188 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Adam Finerman, Esq.