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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

AI Filing Summary & Sentiment

File numbers found in text: 333-268932

Date
Jan. 31, 2023
Author
Chief
Form
CORRESP
Company
Summit Therapeutics Inc. (SMMT) (CIK 0001599298)

Letter

SUMMIT THERAPEUTICS INC.

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

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.

Show Raw Text
CORRESP
1
filename1.htm

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]