SEC Comment Letter 0000000000-24-014369 to Poseida Therapeutics, Inc. (CIK 0001661460)
Poseida Therapeutics, Inc. (CIK 0001661460)
Date: Dec. 31, 2024 · CIK: 0001661460 · Accession: 0000000000-24-014369
AI Filing Summary & Sentiment
Letter
December 31, 2024 Roger Brown Roche Holdings, Inc. Poseida Therapeutics, Inc. 1 DNA Way South San Francisco, California 94080 Re:Poseida Therapeutics, Inc. Schedule TO-T/A filed December 27, 2024 File No. 005-91606 Filed by Blue Giant Acquisition Corp., and Roche Holdings, Inc. Dear Roger Brown: We have reviewed your filing 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 these comments by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Schedule TO-T/A filed December 27, 2024 General 1.We note your response to prior comment 1. While we do not necessarily agree with your analysis or conclusion, we have no further comment at this time. We remind you that the filing persons are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please direct any questions to Eddie Kim at 202-679-6943 or Dan Duchovny at 202- 551-3619. Sincerely,
December 31, 2024 Page 2 Division of Corporation Finance Office of Mergers & Acquisitions
Show Raw Text
December 31, 2024
Roger Brown
Roche Holdings, Inc.
Poseida Therapeutics, Inc.
1 DNA Way
South San Francisco, California 94080
Re:Poseida Therapeutics, Inc.
Schedule TO-T/A filed December 27, 2024
File No. 005-91606
Filed by Blue Giant Acquisition Corp., and Roche Holdings, Inc.
Dear Roger Brown:
We have reviewed your filing 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 these comments by providing the requested information or advise us
as soon as possible when you will respond. If you do not believe our comments apply to your
facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Schedule TO-T/A filed December 27, 2024
General
1.We note your response to prior comment 1. While we do not necessarily agree with
your analysis or conclusion, we have no further comment at this time.
We remind you that the filing persons are responsible for the accuracy and adequacy
of their disclosures, notwithstanding any review, comments, action or absence of action by
the staff.
Please direct any questions to Eddie Kim at 202-679-6943 or Dan Duchovny at 202-
551-3619.
Sincerely,
December 31, 2024
Page 2
Division of Corporation Finance
Office of Mergers & Acquisitions