SEC Comment Letter for Revolution Medicines, Inc. (RVMD, RVMDW) (CIK 0001628171) (RVMD) — Feb 4, 2020
Revolution Medicines, Inc. (RVMD, RVMDW) (CIK 0001628171)
Date: Feb. 4, 2020 · CIK: 0001628171 · Accession: 0000000000-20-001077
AI Filing Summary & Sentiment
File numbers found in text: 333-235968
Letter
February 4, 2020 Mark A. Goldsmith Chief Executive Officer Revolution Medicines, Inc. 700 Saginaw Drive Redwood City, CA 94063 Re:Revolution Medicines, Inc. Amendment No.1 to Registration Statement on Form S-1 Filed February 3, 2020 File No. 333-235968 Dear Dr. Goldsmith: We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply 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 statement and the information you provide in response to these comments, we may have additional comments. Amendment No. 1 to Form S-1 filed February 3, 2020 Report of Independent Registered Public Accounting Firm, page F-2 1.We note that your amended Form S-1 has been updated to reflect a 1-for-4.8661 reverse stock split of your common stock and redeemable convertible preferred stock to be consummated prior to the effectiveness of your planned initial public offering, which was approved by your Board of Directors on January 30, 2020. Please address the following: •Please ensure that your auditors provide reports that are fully compliant with Rule 2.02 of Regulation S-X, including the date of the accountants report. •Please ensure that your auditors provide consents that are fully compliant with Item 601 of Regulation S-K, including the date of their consent.
FirstName LastNameMark A. Goldsmith Comapany NameRevolution Medicines, Inc. February 4, 2020 Page 2 FirstName LastName Mark A. Goldsmith Revolution Medicines, Inc. February 4, 2020 Page 2 You may contact Bonnie Baynes at 202-551-4924 or Lisa Vanjoske at 202-551-3614 if you have questions regarding comments on the financial statements and related matters. Please contact Sonia Bednarowski at 202-551-3666 or Dietrich King at 202-551-8071 with any other questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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February 4, 2020
Mark A. Goldsmith
Chief Executive Officer
Revolution Medicines, Inc.
700 Saginaw Drive
Redwood City, CA 94063
Re:Revolution Medicines, Inc.
Amendment No.1 to Registration Statement on Form S-1
Filed February 3, 2020
File No. 333-235968
Dear Dr. Goldsmith:
We have reviewed your amended registration statement and have the following
comments. In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply 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 statement and the information you
provide in response to these comments, we may have additional comments.
Amendment No. 1 to Form S-1 filed February 3, 2020
Report of Independent Registered Public Accounting Firm, page F-2
1.We note that your amended Form S-1 has been updated to reflect a 1-for-4.8661 reverse
stock split of your common stock and redeemable convertible preferred stock to be
consummated prior to the effectiveness of your planned initial public offering, which was
approved by your Board of Directors on January 30, 2020. Please address the following:
•Please ensure that your auditors provide reports that are fully compliant with Rule
2.02 of Regulation S-X, including the date of the accountants report.
•Please ensure that your auditors provide consents that are fully compliant with Item
601 of Regulation S-K, including the date of their consent.
FirstName LastNameMark A. Goldsmith
Comapany NameRevolution Medicines, Inc.
February 4, 2020 Page 2
FirstName LastName
Mark A. Goldsmith
Revolution Medicines, Inc.
February 4, 2020
Page 2
You may contact Bonnie Baynes at 202-551-4924 or Lisa Vanjoske at 202-551-3614 if
you have questions regarding comments on the financial statements and related matters. Please
contact Sonia Bednarowski at 202-551-3666 or Dietrich King at 202-551-8071 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences