SEC Comment Letter for Viking Therapeutics, Inc. (VKTX) (CIK 0001607678) (VKTX) — Sep 19, 2016
Viking Therapeutics, Inc. (VKTX) (CIK 0001607678)
Date: Sept. 19, 2016 · CIK: 0001607678 · Accession: 0000000000-16-093312
AI Filing Summary & Sentiment
File numbers found in text: 333-213496
Letter
Mail Stop 4546 September 16, 2016 Brian Lian, Ph.D. President and Chief Executive Officer Viking Therapeutics, Inc. 12340 El Camino Real, Suite 250 San Diego, CA 92130
Re: Viking Therapeutics, Inc. Registration Statement on Form S-1 Filed September 2, 2016 File No. 333-213496
Dear Dr. Lian :
This is to advise you that we have not reviewed and will not review your registration statement .
We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Act of 193 3 and all applicable Securities Act rules require. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made.
In the event you request acceleration of the effective date of the pending regist ration statement , please provide a written statement from the company acknowledging that:
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action wit h respect to the filing;
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in th e filing; and
the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Brian Lian, Ph.D. Viking Therapeutics, Inc. September 16, 2016 Page 2
Please refer to Rules 460 and 461 regarding requests for acceleration . We will consider a written request for acceleration of the effective date of the registration statement as confirmation of the fact that those requesting acceleration are aware of their respective responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the registered securities .
Please contact Jeffrey Gabor at (202) 551 -2544 with any questions.
Sincerely,
/s/ Mary Beth Breslin for
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Mail Stop 4546 September 16, 2016 Brian Lian, Ph.D. President and Chief Executive Officer Viking Therapeutics, Inc. 12340 El Camino Real, Suite 250 San Diego, CA 92130 Re: Viking Therapeutics, Inc. Registration Statement on Form S-1 Filed September 2, 2016 File No. 333-213496 Dear Dr. Lian : This is to advise you that we have not reviewed and will not review your registration statement . We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Act of 193 3 and all applicable Securities Act rules require. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made. In the event you request acceleration of the effective date of the pending regist ration statement , please provide a written statement from the company acknowledging that: should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action wit h respect to the filing; the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in th e filing; and the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Brian Lian, Ph.D. Viking Therapeutics, Inc. September 16, 2016 Page 2 Please refer to Rules 460 and 461 regarding requests for acceleration . We will consider a written request for acceleration of the effective date of the registration statement as confirmation of the fact that those requesting acceleration are aware of their respective responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the registered securities . Please contact Jeffrey Gabor at (202) 551 -2544 with any questions. Sincerely, /s/ Mary Beth Breslin for Suzanne Hayes Assistant Director Office of Healthcare and Insurance cc: Jeffrey T. Hartlin, Esq. Paul Hastings LLP