SEC Comment Letter for Viking Therapeutics, Inc. (VKTX) (CIK 0001607678) (VKTX) — Sep 16, 2014
Viking Therapeutics, Inc. (VKTX) (CIK 0001607678)
Date: Sept. 16, 2014 · CIK: 0001607678 · Accession: 0000000000-14-046437
AI Filing Summary & Sentiment
Letter
September 16 , 2014 Via E -mail Brian Lian, Ph.D. President and Chief Executive Officer Viking Therapeutics, Inc. 11119 North Torrey Pines Road, Suite 50 San Diego, CA 92037
Re: Viking Therapeutics, Inc. Amendment No. 2 to Registration Statement on Form S -1 Filed September 8 , 2014 File No. 333 -197182
Dear Dr. Lian:
We have reviewed amendment no. 2 to your registration statement and have the following comment .
Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statem ent and the information you provide in response to th is comment , we may have additional comments.
Notes to Financial Statements 10. Subsequent Events (Unaudited), page F -24
1. Please revise to disclose the date through which subsequent events have been evaluated and whether that date is the date the financial statements were issued or were available to be issued. Refer to ASC 855 -10-50-1.
Brian Lian, Ph.D . Viking Therapeutics, Inc. September 16 , 2014 Page 2
You may contact Keira Nakada at (202) 551 -3659 or Donald Abbott at (202) 551 -3608 if you have questions regarding comments on the financial statements and related matters. Please contact Johnny Gharib at (202) 551 -3170, Bryan Pitko at (202) 551 -3203 or me at (202) 551 - 3715 with any other questions.
Sincerely,
/s/ Bryan J. Pit ko for
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September 16 , 2014 Via E -mail Brian Lian, Ph.D. President and Chief Executive Officer Viking Therapeutics, Inc. 11119 North Torrey Pines Road, Suite 50 San Diego, CA 92037 Re: Viking Therapeutics, Inc. Amendment No. 2 to Registration Statement on Form S -1 Filed September 8 , 2014 File No. 333 -197182 Dear Dr. Lian: We have reviewed amendment no. 2 to your registration statement and have the following comment . Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statem ent and the information you provide in response to th is comment , we may have additional comments. Notes to Financial Statements 10. Subsequent Events (Unaudited), page F -24 1. Please revise to disclose the date through which subsequent events have been evaluated and whether that date is the date the financial statements were issued or were available to be issued. Refer to ASC 855 -10-50-1. Brian Lian, Ph.D . Viking Therapeutics, Inc. September 16 , 2014 Page 2 You may contact Keira Nakada at (202) 551 -3659 or Donald Abbott at (202) 551 -3608 if you have questions regarding comments on the financial statements and related matters. Please contact Johnny Gharib at (202) 551 -3170, Bryan Pitko at (202) 551 -3203 or me at (202) 551 - 3715 with any other questions. Sincerely, /s/ Bryan J. Pit ko for Jeffrey P. Riedler Assistant Director cc: Via E -mail Jeffrey T. Hartlin, Esq. Paul Hastings LLP