SEC Comment Letter for Dianthus Therapeutics, (DNTH) — Jun 8, 2018
Dianthus Therapeutics, Inc. /DE/ (DNTH) (CIK 0001690585)
Date: June 8, 2018 · CIK: 0001690585 · Accession: 0000000000-18-017643
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-225178
Letter
June 6, 2018 Jason Gardner President and Chief Executive Officer Magenta Therapeutics, Inc. 50 Hampshire Street Cambridge, Massachusetts 02139 Re:Magenta Therapeutics, Inc. Registration Statement on Form S-1 Filed May 24, 2018 File No. 333-225178 Dear Dr. Gardner: We have reviewed your amended 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 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 comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our May 16, 2018 letter. Registration Statement on Form S-1 Prospectus Summary Our Current Programs, page 4 1.We note your response to our prior comment 1. While we do not object to the presentation of your most advanced discovery programs as a graphic in the Business section or the narrative discussion of such programs following the graphic in the Prospectus Summary, we believe that presenting these programs as a prominent graphic on page 4, in the forepart of the prospectus, is not appropriate given that product candidates have yet to be identified and these programs remain in the discovery phase. Please revise to remove this graphic from page 4.
FirstName LastNameJason Gardner Comapany NameMagenta Therapeutics, Inc. June 6, 2018 Page 2 FirstName LastName Jason Gardner Magenta Therapeutics, Inc. June 6, 2018 Page 2 You may contact Vanessa Robertson at 202-551-3649 or Sharon Blume at 202-551-3474 if you have questions regarding comments on the financial statements and related matters. Please contact Irene Paik at 202-551-6553 or Ada D. Sarmento at 202-551-3798 with any other questions. Division of Corporation Finance Office of Healthcare & Insurance cc: William D. Collins - Goodwin Procter
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June 6, 2018
Jason Gardner
President and Chief Executive Officer
Magenta Therapeutics, Inc.
50 Hampshire Street
Cambridge, Massachusetts 02139
Re:Magenta Therapeutics, Inc.
Registration Statement on Form S-1
Filed May 24, 2018
File No. 333-225178
Dear Dr. Gardner:
We have reviewed your amended 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 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 comment, we may have additional comments. Unless we note
otherwise, our references to prior comments are to comments in our May 16, 2018 letter.
Registration Statement on Form S-1
Prospectus Summary
Our Current Programs, page 4
1.We note your response to our prior comment 1. While we do not object to the presentation
of your most advanced discovery programs as a graphic in the Business section or the
narrative discussion of such programs following the graphic in the Prospectus Summary,
we believe that presenting these programs as a prominent graphic on page 4, in the
forepart of the prospectus, is not appropriate given that product candidates have yet to be
identified and these programs remain in the discovery phase. Please revise to
remove this graphic from page 4.
FirstName LastNameJason Gardner
Comapany NameMagenta Therapeutics, Inc.
June 6, 2018 Page 2
FirstName LastName
Jason Gardner
Magenta Therapeutics, Inc.
June 6, 2018
Page 2
You may contact Vanessa Robertson at 202-551-3649 or Sharon Blume at 202-551-3474
if you have questions regarding comments on the financial statements and related
matters. Please contact Irene Paik at 202-551-6553 or Ada D. Sarmento at 202-551-3798 with
any other questions.
Division of Corporation Finance
Office of Healthcare & Insurance
cc: William D. Collins - Goodwin Procter