Correspondence 0001999371-24-002675 from Summit Therapeutics Inc. (SMMT) (CIK 0001599298) (SMMT)
Summit Therapeutics Inc. (SMMT) (CIK 0001599298)
Date: Feb. 23, 2024 · CIK: 0001599298 · Accession: 0001999371-24-002675
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File numbers found in text: 333-277169
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CORRESP
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SUMMIT THERAPEUTICS INC.
601 Brickell Key Drive, Suite
1000
Miami, FL 33131
(650) 460-8308
February
23, 2024
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. 333-277169
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. 333-277169) (the “Registration
Statement”), so that it may become effective at 4:00 p.m. Eastern time on February 27, 2024 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.
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Very truly yours,
SUMMIT THERAPEUTICS INC.
By:
/s/
Ankur Dhingra
Name:
Ankur
Dhingra
Title:
Chief Financial Officer