SEC Comment Letter for ProQR Therapeutics N.V. (PRQR) (CIK 0001612940) (PRQR) — Oct 14, 2015
ProQR Therapeutics N.V. (PRQR) (CIK 0001612940)
Date: Oct. 14, 2015 · CIK: 0001612940 · Accession: 0000000000-15-049576
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File numbers found in text: 333-207245
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Mail Stop 4720 October 13 , 2015 Via E -mail Smital Shah Chief Finan cial Officer ProQR Therapeutics N.V. Darwinweg 24 2333 CR Leiden The Netherlands Re: ProQR Therapeutics N.V . Registration Statement on Form F -3 Filed October 2 , 2015 File No. 333-207245 Dear Ms. Shah 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. Smital Shah ProQR Therapeutics N.V. October 13 , 2015 Page 2 Please refer to Rules 460 and 4 61 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 u nder 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 Alla Berenshteyn at (202) 551 -4325 or me at (202) 551 -3675 with any questions. Sincerely, /s/ Suzanne Hayes Suzanne Hayes Assistant Director Office of Healthcare and Insurance cc: Via E -mail Danielle M. Lauzon, Esq. Goodwin Procter LLP