SEC Comment Letter for Sol-Gel Technologies Ltd. (SLGL) (CIK 0001684693) (SLGL) — Sep 11, 2017
Sol-Gel Technologies Ltd. (SLGL) (CIK 0001684693)
Date: Sept. 11, 2017 · CIK: 0001684693 · Accession: 0000000000-17-032022
AI Filing Summary & Sentiment
File numbers found in text: 333-220234
Letter
Mail Stop 4546 September 11, 2017 Alon Seri -Levy Chief Executive Officer Sol-Gel Technologies Ltd. 7 Golda Meir St., Weizmann Science Park Ness Ziona, 7403648, Israel
Re: Sol-Gel Technologies Ltd. Registration Statement on Form F -1 Filed August 29 , 2017 File No. 333-220234
Dear Mr. Seri -Levy :
We have reviewed your registration statement and have the following comment.
Please respond to this letter by amending your registration statement and providing the requested information . If you do not believe our comment appl ies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.
After reviewi ng any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments.
Prospectus Summary Overview, Page 1
1. Please revise your added disclosure on page 2 and 81 to remove the referen ce to “favorable safety profile.” A safety determination is exclusively a FDA determination.
Alon Seri -Levy Sol-Gel Technologies Ltd. September 11 , 2017 Page 2
You may contact Ibolya Ignat at (202) 551 -3636 or Angela Connell at (202) 551 -3426 if you have questions regarding comments on the financial statements and related matters. Please contact Jeffrey Gabor at (202) 551 -2544 or me at (202) 551 -3675 with any other questions.
Sincerely,
/s/ Suzanne Hayes
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Mail Stop 4546 September 11, 2017 Alon Seri -Levy Chief Executive Officer Sol-Gel Technologies Ltd. 7 Golda Meir St., Weizmann Science Park Ness Ziona, 7403648, Israel Re: Sol-Gel Technologies Ltd. Registration Statement on Form F -1 Filed August 29 , 2017 File No. 333-220234 Dear Mr. Seri -Levy : We have reviewed your registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information . If you do not believe our comment appl ies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewi ng any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Prospectus Summary Overview, Page 1 1. Please revise your added disclosure on page 2 and 81 to remove the referen ce to “favorable safety profile.” A safety determination is exclusively a FDA determination. Alon Seri -Levy Sol-Gel Technologies Ltd. September 11 , 2017 Page 2 You may contact Ibolya Ignat at (202) 551 -3636 or Angela Connell at (202) 551 -3426 if you have questions regarding comments on the financial statements and related matters. Please contact Jeffrey Gabor at (202) 551 -2544 or me at (202) 551 -3675 with any other questions. Sincerely, /s/ Suzanne Hayes Suzanne Hayes Assistant Director Office of Healthca re & Insurance cc: Nathan Ajiashvili , Esq. Latham & Watkins LLP