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SEC Comment Letter for Summit Therapeutics Inc. (SMMT) (CIK 0001599298) (SMMT) — Apr 27, 2026

Summit Therapeutics Inc. (SMMT) (CIK 0001599298)
Date: April 27, 2026 · CIK: 0001599298 · Accession: 0000000000-26-004257

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File numbers found in text: 001-36866

Date
April 27, 2026
Author
Division of
Form
UPLOAD
Company
Summit Therapeutics Inc. (SMMT) (CIK 0001599298)

Letter

Re: Summit Therapeutics Inc. Form 10-K for the fiscal year ended December 31, 2025 Filed February 23, 2026 File No. 001-36866 Dear Manmeet Soni:

April 27, 2026

Manmeet Soni Chief Operating Officer and Chief Financial Officer Summit Therapeutics Inc. 601 Brickell Key Drive, Suite 1000 Miami, FL 33131

We have completed our review of your filing. 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.

Sincerely,
Division of
Corporation Finance
Office of Life
Sciences

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 27, 2026

Manmeet Soni
Chief Operating Officer and Chief Financial Officer
Summit Therapeutics Inc.
601 Brickell Key Drive, Suite 1000
Miami, FL 33131

 Re: Summit Therapeutics Inc.
 Form 10-K for the fiscal year ended December 31, 2025
 Filed February 23, 2026
 File No. 001-36866
Dear Manmeet Soni:

 We have completed our review of your filing. 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.

 Sincerely,

 Division of
Corporation Finance
 Office of Life
Sciences
</TEXT>
</DOCUMENT>