SEC Company Response from Sol-Gel Technologies (SLGL) — Dec 29, 2017
Sol-Gel Technologies Ltd.
Date: Dec. 29, 2017 · CIK: 0001684693 · Accession: 0001571049-17-008775
AI Filing Summary & Sentiment
Referenced dates: September 11, 2017
Letter
VIA EDGAR AND HAND DELIVERY Division of Corporation Finance Washington, D.C. 20549 Re: Sol-Gel Technologies Ltd. Registration Statement on Form F-1 (CIK No. 0001684693)
Dear Ms. Hayes:
On behalf of Sol-Gel Technologies Ltd. (the “Company”), we are transmitting this letter in response to the comment received from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) by letter dated September 11, 2017 with respect to the Company’s Registration Statement on Form F-1 (the “Registration Statement”). This letter is being submitted together with a copy of Amendment No. 3 to the Registration Statement on Form F-1, which was filed on EDGAR on December 29, 2017 and revises the Registration Statement to address the Staff’s comment (the “Amended Registration Statement”). The bold and numbered paragraph below corresponds to the numbered paragraph in the Staff’s letter and is followed by the Company’s response. For the Staff’s convenience, we are also sending, by courier, copies of this letter and marked copies of the Amended Registration Statement that reflect changes made to the Registration Statement.
Prospectus
Pages 2 and 81
1. Please revise your added disclosure on page 2 and 81 to remove the reference to “favorable safety profile.” A safety determination is exclusively a FDA determination.
December 29, 2017
Page 2
Response: The Company acknowledges the Staff’s comment and has revised the disclosure in the Amended Registration Statement on pages 2 and 81.
If you have any questions regarding the foregoing response or the enclosed Amended Registration Statement, please do not hesitate to contact me by telephone at (212) 906-2916.
Very truly yours,
/s/ Nathan Ajiashvili
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VIA EDGAR AND HAND DELIVERY
Ms. Suzanne Hayes
Assistant Director
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E
Washington, D.C. 20549
Re: Sol-Gel Technologies Ltd.
Registration Statement on Form
F-1
(CIK No. 0001684693)
Dear Ms. Hayes:
On behalf of Sol-Gel Technologies Ltd.
(the “Company”), we are transmitting this letter in response to the comment received from the staff
(the “Staff”) of the Securities and Exchange Commission (the “Commission”)
by letter dated September 11, 2017 with respect to the Company’s Registration Statement on Form F-1 (the “Registration
Statement”). This letter is being submitted together with a copy of Amendment No. 3 to the Registration Statement
on Form F-1, which was filed on EDGAR on December 29, 2017 and revises the Registration Statement to address
the Staff’s comment (the “Amended Registration Statement”). The bold and numbered paragraph below
corresponds to the numbered paragraph in the Staff’s letter and is followed by the Company’s response. For the Staff’s
convenience, we are also sending, by courier, copies of this letter and marked copies of the Amended Registration Statement that
reflect changes made to the Registration Statement.
Prospectus
Pages 2 and 81
1. Please revise your added disclosure on page 2 and 81 to remove the reference to “favorable safety
profile.” A safety determination is exclusively a FDA determination.
December
29, 2017
Page 2
Response: The Company acknowledges the Staff’s
comment and has revised the disclosure in the Amended Registration Statement on pages 2 and 81.
If you have any questions regarding
the foregoing response or the enclosed Amended Registration Statement, please do not hesitate to contact me by telephone at (212)
906-2916.
Very truly yours,
/s/ Nathan Ajiashvili
Nathan Ajiashvili
of LATHAM & WATKINS LLP
cc: Alon Seri-Levy, Chief Executive Officer, Sol-Gel Technologies
Ltd.
Joshua Kiernan, Latham & Watkins
LLP
Gene Kleinhendler, Gross, Kleinhendler,
Hodak, Halevy, Greenberg & Co.