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SEC Comment Letter 0000000000-24-002039 to Summit Therapeutics Inc. (SMMT) (CIK 0001599298) (SMMT)

Summit Therapeutics Inc. (SMMT) (CIK 0001599298)
Date: Feb. 22, 2024 · CIK: 0001599298 · Accession: 0000000000-24-002039

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File numbers found in text: 333-277169

Date
February 22, 2024
Author
Robert W. Duggan
Form
UPLOAD
Company
Summit Therapeutics Inc. (SMMT) (CIK 0001599298)

Letter

United States securities and exchange commission logo February 22, 2024 Robert W. Duggan Chairman and Chief Executive Officer Summit Therapeutics Inc. 601 Brickell Key Drive, Suite 1000 Miami, FL 33131 Re:Summit Therapeutics Inc. Registration Statement on Form S-3 Filed February 20, 2024 File No. 333-277169 Dear Robert W. Duggan: 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 Chris Edwards at 202-551-6761 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Adam Finerman, Esq.

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United States securities and exchange commission logo
February 22, 2024
Robert W. Duggan
Chairman and Chief Executive Officer
Summit Therapeutics Inc.
601 Brickell Key Drive, Suite 1000
Miami, FL 33131
Re:Summit Therapeutics Inc.
Registration Statement on Form S-3
Filed February 20, 2024
File No. 333-277169
Dear Robert W. Duggan:
            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 Chris Edwards at 202-551-6761 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Adam Finerman, Esq.