SEC Comment Letter for Enliven Therapeutics, Inc. (ELVN) (CIK 0001672619) (ELVN) — Mar 9, 2020
Enliven Therapeutics, Inc. (ELVN) (CIK 0001672619)
Date: March 9, 2020 · CIK: 0001672619 · Accession: 0000000000-20-002099
AI Filing Summary & Sentiment
File numbers found in text: 333-236465
Letter
March 9, 2020 Rahul Ballal Chief Executive Officer IMARA Inc. 116 Huntington Avenue, 6th Floor Boston, MA 02116 Re:IMARA Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed March 3, 2020 File No. 333-236465 Dear Dr. Ballal: 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 October 16, 2019 letter. Amendment No. 1 to Form S-1 filed March 3, 2020 Notes to Consolidated Financial Statements 16. Subsequent Events, page F-28 1.Please disclose the date through which subsequent events have been evaluated in accordance with ASC 855-10-50-1.
FirstName LastNameRahul Ballal Comapany NameIMARA Inc. March 9, 2020 Page 2 FirstName LastName Rahul Ballal IMARA Inc. March 9, 2020 Page 2 You may contact Bonnie Baynes at (202) 551-4924 or Sharon Blume, Accounting Branch Chief, at (202) 551-3474 if you have questions regarding comments on the financial statements and related matters. Please contact Tonya K. Aldave at (202) 551-3601 or Justin Dobbie, Legal Branch Chief, at (202) 551-3469 with any other questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Cynthia T. Mazareas, Esq.
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March 9, 2020
Rahul Ballal
Chief Executive Officer
IMARA Inc.
116 Huntington Avenue, 6th Floor
Boston, MA 02116
Re:IMARA Inc.
Amendment No. 1 to Registration Statement on Form S-1
Filed March 3, 2020
File No. 333-236465
Dear Dr. Ballal:
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 October 16, 2019 letter.
Amendment No. 1 to Form S-1 filed March 3, 2020
Notes to Consolidated Financial Statements
16. Subsequent Events, page F-28
1.Please disclose the date through which subsequent events have been evaluated in
accordance with ASC 855-10-50-1.
FirstName LastNameRahul Ballal
Comapany NameIMARA Inc.
March 9, 2020 Page 2
FirstName LastName
Rahul Ballal
IMARA Inc.
March 9, 2020
Page 2
You may contact Bonnie Baynes at (202) 551-4924 or Sharon Blume, Accounting
Branch Chief, at (202) 551-3474 if you have questions regarding comments on the financial
statements and related matters. Please contact Tonya K. Aldave at (202) 551-3601 or Justin
Dobbie, Legal Branch Chief, at (202) 551-3469 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Cynthia T. Mazareas, Esq.