SEC Company Response from Tectonic Therapeutic, Inc. (TECX) (CIK 0001681087) (TECX) — May 25, 2018
Tectonic Therapeutic, Inc. (TECX) (CIK 0001681087)
Date: May 25, 2018 · CIK: 0001681087 · Accession: 0001193125-18-175052
AI Filing Summary & Sentiment
Reasoning
Referenced dates: May 23, 2018
Letter
VIA EDGAR AND FEDERAL EXPRESS United States Securities and Exchange Commission Division of Corporation Finance Attention: Dorrie Yale Re: AVROBIO, Inc. Amendment No. 1 to Draft Registration Statement on Form S-1 Submitted May 11, 2018 CIK No. 0001681087
Dear Ms. Yale:
This letter is submitted on behalf of AVROBIO, Inc. (the “Company”) in response to the comments of the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) with respect to Amendment No. 1 to the Draft Registration Statement on Form S-1 confidentially submitted on May 11, 2018 (“Amendment No. 1”), as set forth in your letter dated May 23, 2018 addressed to Geoffrey MacKay, President and Chief Executive Officer of the Company (the “Comment Letter”). The Company is concurrently publicly filing its Registration Statement on Form S-1 (the “Registration Statement”), which includes changes to reflect responses to the Staff’s comments.
For reference purposes, the text of the Comment Letter has been reproduced herein with responses below each numbered comment. For your convenience, we have italicized the reproduced Staff comments from the Comment Letter. Unless otherwise indicated, page references in the descriptions of the Staff’s comments refer to Amendment No. 1, and page references in the responses refer to the Registration Statement. All capitalized terms used and not otherwise defined herein shall have the meanings set forth in the Registration Statement.
The responses provided herein are based upon information provided to Goodwin Procter LLP by the Company. In addition to submitting this letter via EDGAR, we are sending via Federal Express four (4) copies of each of this letter and Amendment No. 1 (marked to show changes from Amendment No. 1).
Amendment No. 1 to Draft Registration Statement on Form S-1 Submitted on May 11, 2018
Prospectus Summary, page 1
COMMENT NO. 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.
RESPONSE: The Company respectfully advises the Staff that it has revised its disclosures on pages 1, 87 and 91 in response to the Staff’s comment.
Business
Overview, page 87
COMMENT NO. 2: Please expand your revised disclosure in the second paragraph of this section to explain the term “clinically significant.”
RESPONSE: The Company respectfully advises the Staff that it has revised its disclosures on page 87 in response to the Staff’s comment.
If you should have any questions concerning the enclosed matters, please contact the undersigned at (617) 570-1483.
Sincerely,
/s/ James Xu
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CORRESP 1 filename1.htm SEC Letter Goodwin Procter LLP 100 Northern Avenue Boston, MA 02210 goodwinlaw.com +1 617 570 1000 May 25, 2018 VIA EDGAR AND FEDERAL EXPRESS United States Securities and Exchange Commission Division of Corporation Finance Mail Stop 4720 100 F Street, N.E. Washington, D.C. 20549 Attention: Dorrie Yale Re: AVROBIO, Inc. Amendment No. 1 to Draft Registration Statement on Form S-1 Submitted May 11, 2018 CIK No. 0001681087 Dear Ms. Yale: This letter is submitted on behalf of AVROBIO, Inc. (the “Company”) in response to the comments of the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) with respect to Amendment No. 1 to the Draft Registration Statement on Form S-1 confidentially submitted on May 11, 2018 (“Amendment No. 1”), as set forth in your letter dated May 23, 2018 addressed to Geoffrey MacKay, President and Chief Executive Officer of the Company (the “Comment Letter”). The Company is concurrently publicly filing its Registration Statement on Form S-1 (the “Registration Statement”), which includes changes to reflect responses to the Staff’s comments. For reference purposes, the text of the Comment Letter has been reproduced herein with responses below each numbered comment. For your convenience, we have italicized the reproduced Staff comments from the Comment Letter. Unless otherwise indicated, page references in the descriptions of the Staff’s comments refer to Amendment No. 1, and page references in the responses refer to the Registration Statement. All capitalized terms used and not otherwise defined herein shall have the meanings set forth in the Registration Statement. The responses provided herein are based upon information provided to Goodwin Procter LLP by the Company. In addition to submitting this letter via EDGAR, we are sending via Federal Express four (4) copies of each of this letter and Amendment No. 1 (marked to show changes from Amendment No. 1). Amendment No. 1 to Draft Registration Statement on Form S-1 Submitted on May 11, 2018 Prospectus Summary, page 1 COMMENT NO. 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. RESPONSE: The Company respectfully advises the Staff that it has revised its disclosures on pages 1, 87 and 91 in response to the Staff’s comment. Business Overview, page 87 COMMENT NO. 2: Please expand your revised disclosure in the second paragraph of this section to explain the term “clinically significant.” RESPONSE: The Company respectfully advises the Staff that it has revised its disclosures on page 87 in response to the Staff’s comment. If you should have any questions concerning the enclosed matters, please contact the undersigned at (617) 570-1483. Sincerely, /s/ James Xu James Xu, Esq. Goodwin Procter LLP cc: Geoff MacKay, AVROBIO, Inc. Katina Dorton, AVROBIO, Inc. Arthur R. McGivern, Esq., Goodwin Procter LLP