Correspondence 0001387131-23-001093 from Summit Therapeutics Inc. (SMMT) (CIK 0001599298) (SMMT)
Summit Therapeutics Inc. (SMMT) (CIK 0001599298)
Date: Jan. 31, 2023 · CIK: 0001599298 · Accession: 0001387131-23-001093
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File numbers found in text: 333-268932
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SUMMIT
THERAPEUTICS INC.
2882
Sand Hill Road, Suite 106
Menlo
Park, CA 94025
(44)-0-1235-443-939
January
31, 2023
Via
EDGAR
Securities
and Exchange Commission
Division
of Corporation Finance
100
F Street, N.E.
Washington,
D.C. 20549
Re:
Summit
Therapeutics Inc.
Registration Statement on Form S-3
File
No. 333-268932
Request
for Acceleration
Ladies
and Gentlemen:
Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, Summit Therapeutics Inc. (the “Registrant”)
hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-268932) (the “Registration
Statement”), so that it may become effective at 4:00 p.m. Eastern time on February 3, 2023 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.
We
request that we be notified of such effectiveness by a telephone call to Adam Finerman, of Baker & Hostetler LLP, at (212) 589-4233
or afinerman@bakerlaw.com.
[Remainder
of this page is intentionally left blank]
Very
truly yours,
SUMMIT
THERAPEUTICS INC.
By:
/s/
Ankur Dhingra
Name:
Ankur
Dhingra
Title:
Chief
Financial Officer
[Signature Page to Request
for Acceleration]