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SEC Company Response from Summit Therapeutics Inc. (SMMT) (CIK 0001599298) (SMMT) — Mar 2, 2015

Summit Therapeutics Inc. (SMMT) (CIK 0001599298)
Date: March 2, 2015 · CIK: 0001599298 · Accession: 0001193125-15-073288

AI Filing Summary & Sentiment

File numbers found in text: 333-201807

Date
March 2, 2015
Author
Summit Therapeutics plc
Form
CORRESP
Company
Summit Therapeutics Inc. (SMMT) (CIK 0001599298)

Letter

Summit Therapeutics plc

85b Park Drive

Milton Park, Abingdon

Oxfordshire

United Kingdom

OX14 4RY

March 2, 2015

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Summit Therapeutics plc (formerly named Summit Corporation plc)

Registration Statement on Form F-1

File No. 333-201807

Request for Acceleration

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Summit Therapeutics plc (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form F-1 (File No. 333-201807), as amended (the “Registration Statement”), so that it may become effective at 4:00 p.m. Eastern time on March 4, 2015, or as soon thereafter as practicable.

The Registrant hereby acknowledges that:

(a) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

(b) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

(c) the Registrant may not assert staff comments and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

[The remainder of this page is intentionally left blank.]

Very truly yours,
Summit Therapeutics plc

Show Raw Text
CORRESP
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filename1.htm

CORRESP

 Summit Therapeutics plc

85b Park Drive

 Milton
Park, Abingdon

 Oxfordshire

United Kingdom

 OX14 4RY

 March 2, 2015

 VIA EDGAR

Securities and Exchange Commission

 Division of Corporation
Finance

 100 F Street, N.E.

 Washington, D.C. 20549

Re:
Summit Therapeutics plc (formerly named Summit Corporation plc)

Registration Statement on Form F-1

File No. 333-201807

Request for Acceleration

 Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Summit Therapeutics plc (the “Registrant”) hereby
requests acceleration of the effective date of its Registration Statement on Form F-1 (File No. 333-201807), as amended (the “Registration Statement”), so that it may become effective at 4:00 p.m. Eastern time on
March 4, 2015, or as soon thereafter as practicable.

 The Registrant hereby acknowledges that:

(a)
should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission
from taking any action with respect to the Registration Statement;

(b)
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and
accuracy of the disclosure in the Registration Statement; and

(c)
the Registrant may not assert staff comments and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws
of the United States.

 [The remainder of this page is intentionally left blank.]

Very truly yours,

Summit Therapeutics plc

By:

 /s/ Erik Ostrowski

Name:

Erik Ostrowski

Title:

Chief Financial Officer

 [Signature Page to Acceleration Request]