SEC Comment Letter 0000000000-24-002607 to Spyre Therapeutics, Inc. (SYRE)
Spyre Therapeutics, Inc.
Date: March 8, 2024 · CIK: 0001636282 · Accession: 0000000000-24-002607
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-276251
Letter
United States securities and exchange commission logo March 8, 2024 Cameron Turtle Chief Executive Officer Spyre Therapeutics, Inc. 221 Crescent Street Building 23, Suite 105 Waltham, MA 02453 Re:Spyre Therapeutics, Inc. Amendment No. 2 to Registration Statement on Form S-1 Filed March 1, 2024 File No. 333-276251 Dear Cameron Turtle: We have reviewed 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 a 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 statement and the information you provide in response to this letter, we may have additional comments. Amendment No. 2 to Registration Statement on Form S-1 filed March 1, 2024 Management's Discussion and Analysis of Financial Condition and Results of Operations Results of Operations Comparison of the Years Ended December 31, 2023 and 2022, page 58 1.Please include an explanation for the increase in Other expense, net. 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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement.
FirstName LastNameCameron Turtle Comapany NameSpyre Therapeutics, Inc. March 8, 2024 Page 2 FirstName LastName Cameron Turtle Spyre Therapeutics, Inc. March 8, 2024 Page 2 Please contact Christine Torney at 202-551-3652 or Vanessa Robertson at 202-551-3649 if you have questions regarding comments on the financial statements and related matters. Please contact Lauren Sprague Hamill at 303-844-1008 or Jason Drory at 202-551-8342 with any other questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Branden Berns
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United States securities and exchange commission logo
March 8, 2024
Cameron Turtle
Chief Executive Officer
Spyre Therapeutics, Inc.
221 Crescent Street
Building 23, Suite 105
Waltham, MA 02453
Re:Spyre Therapeutics, Inc.
Amendment No. 2 to Registration Statement on Form S-1
Filed March 1, 2024
File No. 333-276251
Dear Cameron Turtle:
We have reviewed 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 a 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 statement and the information you
provide in response to this letter, we may have additional comments.
Amendment No. 2 to Registration Statement on Form S-1 filed March 1, 2024
Management's Discussion and Analysis of Financial Condition and Results of Operations
Results of Operations
Comparison of the Years Ended December 31, 2023 and 2022, page 58
1.Please include an explanation for the increase in Other expense, net.
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.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
FirstName LastNameCameron Turtle
Comapany NameSpyre Therapeutics, Inc.
March 8, 2024 Page 2
FirstName LastName
Cameron Turtle
Spyre Therapeutics, Inc.
March 8, 2024
Page 2
Please contact Christine Torney at 202-551-3652 or Vanessa Robertson at 202-551-3649
if you have questions regarding comments on the financial statements and related matters. Please
contact Lauren Sprague Hamill at 303-844-1008 or Jason Drory at 202-551-8342 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Branden Berns