SEC Company Response from Summit Therapeutics Inc. (SMMT) (CIK 0001599298) (SMMT) — Jun 1, 2016
Summit Therapeutics Inc. (SMMT) (CIK 0001599298)
Date: June 1, 2016 · CIK: 0001599298 · Accession: 0001193125-16-609919
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File numbers found in text: 333-211301
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CORRESP 1 filename1.htm Acceleration Request Summit Therapeutics plc 85b Park Drive Milton Park, Abingdon Oxfordshire OX14 4RY United Kingdom June 1, 2016 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Summit Therapeutics plc Registration Statement on Form F-3 File No. 333-211301 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-3 (File No. 333-211301), as amended (the “Registration Statement”), so that it may become effective at 4:00 p.m. Eastern time on June 3, 2016, or as soon thereafter as practicable. The Registrant hereby acknowledges that: (i) 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; (ii) 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 (iii) the Registrant may not assert the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, SUMMIT THERAPEUTICS PLC By: /s/ Erik Ostrowski Name: Erik Ostrowski Title: Chief Financial Officer