SEC Comment Letter 0000000000-23-010949 to Roivant Sciences Ltd. (ROIV) (CIK 0001635088) (ROIV)
Roivant Sciences Ltd. (ROIV) (CIK 0001635088)
Date: Oct. 4, 2023 · CIK: 0001635088 · Accession: 0000000000-23-010949
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File numbers found in text: 333-274804
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United States securities and exchange commission logo
October 4, 2023
Matt Maisak
Chief Operating Officer
Roivant Sciences Ltd.
7th Floor
50 Broadway
London SW1H 0DB
United Kingdom
Re:Roivant Sciences Ltd.
Registration Statement on Form S-3
Filed September 29, 2023
File No. 333-274804
Dear Matt Maisak:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Lauren Hamill at 303-844-1008 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Stephen Byeff