SEC Comment Letter for Tectonic Therapeutic, Inc. (TECX) (CIK 0001681087) (TECX) — May 23, 2018
Tectonic Therapeutic, Inc. (TECX) (CIK 0001681087)
Date: May 23, 2018 · CIK: 0001681087 · Accession: 0000000000-18-015930
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May 23, 2018 Geoff MacKay President and Chief Executive Officer AVROBIO, Inc. One Kendall Square Building 300, Suite 201 Cambridge, MA 02139 Re:AVROBIO, Inc. Amendment No. 1 to Draft Registration Statement on Form S-1 Submitted May 11, 2018 CIK No. 0001681087 Dear Mr. MacKay: We have reviewed your amended draft 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 providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. 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 the information you provide in response to these comments and your amended draft registration statement or filed registration statement, we may have additional comments. Amendment No. 1 to Draft Registration Statement on Form S-1 Prospectus Summary, page 1 1.We acknowledge your revised disclosures in response to prior comment 1. However, please further revise your disclosure to remove the statement that lasting benefits have been observed in ongoing clinical trials of third parties. If you wish to keep the statement in the Business section, please expand your disclosure to specifically discuss results from those third party trials.
FirstName LastNameGeoff MacKay Comapany NameAVROBIO, Inc. May 23, 2018 Page 2 FirstName LastName Geoff MacKay AVROBIO, Inc. May 23, 2018 Page 2 Business Overview, page 87 2.Please expand your revised disclosure in the second paragraph of this section to explain the term "clinically significant." You may contact Rolf Sundwall at 202-551-3105 or Jim Rosenberg at 202-551-3679 if you have questions regarding comments on the financial statements and related matters. Please contact Dorrie Yale at 202-551-8776 or Suzanne Hayes at 202-551-3675 with any other questions. Division of Corporation Finance Office of Healthcare & Insurance cc: James Xu
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May 23, 2018
Geoff MacKay
President and Chief Executive Officer
AVROBIO, Inc.
One Kendall Square
Building 300, Suite 201
Cambridge, MA 02139
Re:AVROBIO, Inc.
Amendment No. 1 to Draft Registration Statement on Form S-1
Submitted May 11, 2018
CIK No. 0001681087
Dear Mr. MacKay:
We have reviewed your amended draft 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 providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR. 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 the information you provide in response to these comments and your
amended draft registration statement or filed registration statement, we may have additional
comments.
Amendment No. 1 to Draft Registration Statement on Form S-1
Prospectus Summary, page 1
1.We acknowledge your revised disclosures in response to prior comment 1. However,
please further revise your disclosure to remove the statement that lasting benefits have
been observed in ongoing clinical trials of third parties. If you wish to keep the statement
in the Business section, please expand your disclosure to specifically discuss results from
those third party trials.
FirstName LastNameGeoff MacKay
Comapany NameAVROBIO, Inc.
May 23, 2018 Page 2
FirstName LastName
Geoff MacKay
AVROBIO, Inc.
May 23, 2018
Page 2
Business
Overview, page 87
2.Please expand your revised disclosure in the second paragraph of this section to explain
the term "clinically significant."
You may contact Rolf Sundwall at 202-551-3105 or Jim Rosenberg at 202-551-3679 if
you have questions regarding comments on the financial statements and related matters. Please
contact Dorrie Yale at 202-551-8776 or Suzanne Hayes at 202-551-3675 with any other
questions.
Division of Corporation Finance
Office of Healthcare & Insurance
cc: James Xu