SEC Comment Letter 0000000000-23-004417 to Cyteir Therapeutics, Inc. (CIK 0001662244)
Cyteir Therapeutics, Inc. (CIK 0001662244)
Date: May 1, 2023 · CIK: 0001662244 · Accession: 0000000000-23-004417
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-40499
Letter
United States securities and exchange commission logo May 1, 2023 David Gaiero Chief Financial Officer and Treasurer Cyteir Therapeutics, Inc. 128 Spring Street, Building A, Suite 510 Lexington, Massachusetts, 02421 Re:Cyteir Therapeutics, Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 Filed March 23, 2023 File No. 001-40499 Dear David Gaiero: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. 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 comment 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 our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2022 Item 15. Exhibits, Financial Statement Schedules, page 69 1.The certifications filed as Exhibits 31.1 and 31.2 do not include paragraph 4(b) referring to internal control over financial reporting. Please amend your filing to include the certifications that include paragraph 4(b) as set forth in Item 601(b)(31) of Regulation S- K. The amendment should include the cover page, explanatory note, signature page and paragraphs 1, 2, 4 and 5 of the Section 302 certification. Refer to Question 246.13 of the Regulation S-K C&DIs.
FirstName LastNameDavid Gaiero Comapany NameCyteir Therapeutics, Inc. May 1, 2023 Page 2 FirstName LastName David Gaiero Cyteir Therapeutics, Inc. May 1, 2023 Page 2 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. You may contact Eric Atallah at (202) 551-3663 or Daniel Gordon at (202) 551-3486 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
May 1, 2023
David Gaiero
Chief Financial Officer and Treasurer
Cyteir Therapeutics, Inc.
128 Spring Street, Building A, Suite 510
Lexington, Massachusetts, 02421
Re:Cyteir Therapeutics, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed March 23, 2023
File No. 001-40499
Dear David Gaiero:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. 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 comment 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 our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2022
Item 15. Exhibits, Financial Statement Schedules, page 69
1.The certifications filed as Exhibits 31.1 and 31.2 do not include paragraph 4(b) referring
to internal control over financial reporting. Please amend your filing to include the
certifications that include paragraph 4(b) as set forth in Item 601(b)(31) of Regulation S-
K. The amendment should include the cover page, explanatory note, signature page and
paragraphs 1, 2, 4 and 5 of the Section 302 certification. Refer to Question 246.13 of the
Regulation S-K C&DIs.
FirstName LastNameDavid Gaiero
Comapany NameCyteir Therapeutics, Inc.
May 1, 2023 Page 2
FirstName LastName
David Gaiero
Cyteir Therapeutics, Inc.
May 1, 2023
Page 2
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.
You may contact Eric Atallah at (202) 551-3663 or Daniel Gordon at (202) 551-3486
with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences