SEC Comment Letter 0000000000-23-013635 to Deciphera Pharmaceuticals, Inc. (CIK 0001654151)
Deciphera Pharmaceuticals, Inc. (CIK 0001654151)
Date: Dec. 14, 2023 · CIK: 0001654151 · Accession: 0000000000-23-013635
AI Filing Summary & Sentiment
File numbers found in text: 001-38219
Letter
United States securities and exchange commission logo December 14, 2023 Thomas P. Kelly Chief Financial Officer Deciphera Pharmaceuticals, Inc. 200 Smith Street Waltham, MA 02451 Re:Deciphera Pharmaceuticals, Inc. Form 10-K for the Year Ended December 31, 2022 Filed February 7, 2023 File No. 001-38219 Dear Thomas P. Kelly: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe the comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Management's Discussion and Analysis of Financial Condition and Results of Operations Results of Operations Revenues Product Revenues, Net, page 109 1.Please provide disclosures to be included in future filings that separately quantifies the increase in U.S. net product revenue by sales volume and net price. Refer to Item 303(b)(2)(iii) of Regulation S-K. In closing, 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 Christine Torney at 202-551-3652 or Vanessa Robertson at 202-551-3649 with any questions.
FirstName LastNameThomas P. Kelly Comapany NameDeciphera Pharmaceuticals, Inc. December 14, 2023 Page 2 FirstName LastName Thomas P. Kelly Deciphera Pharmaceuticals, Inc. December 14, 2023 Page 2 Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
December 14, 2023
Thomas P. Kelly
Chief Financial Officer
Deciphera Pharmaceuticals, Inc.
200 Smith Street
Waltham, MA 02451
Re:Deciphera Pharmaceuticals, Inc.
Form 10-K for the Year Ended December 31, 2022
Filed February 7, 2023
File No. 001-38219
Dear Thomas P. Kelly:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe
the comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Management's Discussion and Analysis of Financial Condition and Results of Operations
Results of Operations
Revenues
Product Revenues, Net, page 109
1.Please provide disclosures to be included in future filings that separately quantifies the
increase in U.S. net product revenue by sales volume and net price. Refer to Item
303(b)(2)(iii) of Regulation S-K.
In closing, 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 Christine Torney at 202-551-3652 or Vanessa Robertson at 202-551-3649
with any questions.
FirstName LastNameThomas P. Kelly
Comapany NameDeciphera Pharmaceuticals, Inc.
December 14, 2023 Page 2
FirstName LastName
Thomas P. Kelly
Deciphera Pharmaceuticals, Inc.
December 14, 2023
Page 2
Sincerely,
Division of Corporation Finance
Office of Life Sciences