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SEC Comment Letter for Quince Therapeutics, Inc. (QNCX) (CIK 0001662774) (IRLA) — Apr 25, 2019

Quince Therapeutics, Inc. (QNCX) (CIK 0001662774)
Date: April 25, 2019 · CIK: 0001662774 · Accession: 0000000000-19-007584

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File numbers found in text: 333-230853

Date
April 25, 2019
Author
SiSi Cheng
Form
UPLOAD
Company
Quince Therapeutics, Inc. (QNCX) (CIK 0001662774)

Letter

April 25, 2019 Casey C. Lynch Chief Executive Officer Cortexyme, Inc. 269 East Grand Ave. South San Francisco, CA 94080 Re:Cortexyme, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed April 16, 2019 File No. 333-230853 Dear Ms. Lynch: We have reviewed your amended registration statement 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 this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply 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 these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our April 2, 2019 letter. Amendment No. 1 to Registration Statement on Form S-1 Filed April 16, 2019 Summary of Our Clinical and Preclinical Data, page 86 1.We note your revisions in response to prior comment 4. Please revise the descriptions of the fifth and sixth studies to indicate the type of cells studied. Also tell us where in the prospectus you discuss the final study referenced in the table.

FirstName LastNameCasey C. Lynch Comapany NameCortexyme, Inc. April 25, 2019 Page 2 FirstName LastName Casey C. Lynch Cortexyme, Inc. April 25, 2019 Page 2 Exploratory Cognitive Testing, page 99 2.We note your response to prior comment 14 and note your revisions in this section and in the Summary. Please tell us whether the three WLA measurements you present are the only WLA parameters that you consider to be key measurements for indicating the

presence and severity of Alzheimer's disease. In your response, tell us about the WLA testing that you will conduct in your Phase 2/3 GAIN trial, including whether all 35 markers will be assessed. You may contact SiSi Cheng at 202-551-5004 or Jim Rosenberg at 202-551-3679 if you have questions regarding comments on the financial statements and related matters. Please contact Jeffrey Gabor at 202-551-2544 or Joe McCann at 202-551-6262 with any other questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance cc: Andrew D. Thorpe, Esq.

Show Raw Text
April 25, 2019
Casey C. Lynch
Chief Executive Officer
Cortexyme, Inc.
269 East Grand Ave.
South San Francisco, CA 94080
Re:Cortexyme, Inc.
Amendment No. 1 to Registration Statement on Form S-1
Filed April 16, 2019
File No. 333-230853
Dear Ms. Lynch:
            We have reviewed your amended registration statement 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 this letter by amending your registration statement and providing the
requested information.  If you do not believe our comments apply 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 these comments, we may have additional comments.  Unless we note
otherwise, our references to prior comments are to comments in our April 2, 2019 letter.
Amendment No. 1 to Registration Statement on Form S-1 Filed April 16, 2019
Summary of Our Clinical and Preclinical Data, page 86
1.We note your revisions in response to prior comment 4.  Please revise the descriptions of
the fifth and sixth studies to indicate the type of cells studied.  Also tell us where in the
prospectus you discuss the final study referenced in the table.

 FirstName LastNameCasey C. Lynch
 Comapany NameCortexyme, Inc.
 April 25, 2019 Page 2
 FirstName LastName
Casey C. Lynch
Cortexyme, Inc.
April 25, 2019
Page 2
Exploratory Cognitive Testing, page 99
2.We note your response to prior comment 14 and note your revisions in this section and in
the Summary.  Please tell us whether the three WLA measurements you present are the
only WLA parameters that you consider to be key measurements for indicating the

presence and severity of Alzheimer's disease.  In your response, tell us about the WLA
testing that you will conduct in your Phase 2/3 GAIN trial, including whether all 35
markers will be assessed.
            You may contact SiSi Cheng at 202-551-5004 or Jim Rosenberg at 202-551-3679 if you
have questions regarding comments on the financial statements and related matters.  Please
contact Jeffrey Gabor at 202-551-2544 or Joe McCann at 202-551-6262 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance
cc:       Andrew D. Thorpe, Esq.