SEC Comment Letter 0000000000-24-010309 to JUPITER NEUROSCIENCES, INC. (JUNS)
JUPITER NEUROSCIENCES, INC.
Date: Sept. 12, 2024 · CIK: 0001679628 · Accession: 0000000000-24-010309
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-260183
Letter
September 12, 2024 Christer Rosén Chief Executive Officer Jupiter Neurosciences, Inc. 1001 North US HWY 1, Suite 504 Jupiter, FL 33477 Re:Jupiter Neurosciences, Inc. Amendment No. 20 to Registration Statement on Form S-1 Filed September 4, 2024 File No. 333-260183 Dear Christer Rosén: We have reviewed your amended registration statement and have the following comments. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies 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 this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our August 7, 2024 letter. Amendment No. 20 to Registration Statement on Form S-1 Description of Business Preclinical results leading to encouraging of JOTROL possibly being a treatment for PD, page 1.We note your response to prior comment 2 and reissue. Your disclosure on page 110 continues to to indicate that the mice are induced to have Parkinson's Disease, as opposed to "almost mirror the parkinsonian symptoms in PD" and that your "MTPT[sic] columns are mice induced to have Parkinson’s Disease." Please revise as previously requested.
September 12, 2024 Page 2 June 30, 2024 Financial Statements Statements of Operations, page F-28 2.Please revise the label Net gain (loss) per common share as appropriate, given you present Net income (loss) immediately above. Also, please revise your references to this Net gain (loss) per share of common stock in your significant accounting policy on page F-33. Please contact Jenn Do at 202-551-3743 or Angela Connell at 202-551-3426 if you have questions regarding comments on the financial statements and related matters. Please contact Daniel Crawford at 202-551-7767 or Suzanne Hayes at 202-551-3675 with any other questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Craig D. Linder, Esq.
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September 12, 2024
Christer Rosén
Chief Executive Officer
Jupiter Neurosciences, Inc.
1001 North US HWY 1, Suite 504
Jupiter, FL 33477
Re:Jupiter Neurosciences, Inc.
Amendment No. 20 to Registration Statement on Form S-1
Filed September 4, 2024
File No. 333-260183
Dear Christer Rosén:
We have reviewed your amended registration statement and have the following
comments.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies 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 this letter, we may have additional comments. Unless we note otherwise,
any references to prior comments are to comments in our August 7, 2024 letter.
Amendment No. 20 to Registration Statement on Form S-1
Description of Business
Preclinical results leading to encouraging of JOTROL possibly being a treatment for PD, page
110
1.We note your response to prior comment 2 and reissue. Your disclosure on page 110
continues to to indicate that the mice are induced to have Parkinson's Disease, as opposed
to "almost mirror the parkinsonian symptoms in PD" and that your "MTPT[sic] columns
are mice induced to have Parkinson’s Disease." Please revise as previously requested.
September 12, 2024
Page 2
June 30, 2024 Financial Statements
Statements of Operations, page F-28
2.Please revise the label Net gain (loss) per common share as appropriate, given you present
Net income (loss) immediately above. Also, please revise your references to this Net gain
(loss) per share of common stock in your significant accounting policy on page F-33.
Please contact Jenn Do at 202-551-3743 or Angela Connell at 202-551-3426 if you have
questions regarding comments on the financial statements and related matters. Please contact
Daniel Crawford at 202-551-7767 or Suzanne Hayes at 202-551-3675 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Craig D. Linder, Esq.