SEC Comment Letter for Stealth BioTherapeutics Corp (CIK 0001696396) — Apr 8, 2020
Stealth BioTherapeutics Corp (CIK 0001696396)
Date: April 8, 2020 · CIK: 0001696396 · Accession: 0000000000-20-003013
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File numbers found in text: 333-237542
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April 7, 2020
Irene McCarthy
Chief Executive Officer
Stealth BioTherapeutics Corp
c/o Intertrust Corporate Services (Cayman) Limited
190 Elgin Avenue, George Town
Grand Cayman
KY1-9005 Cayman Islands
Re:Stealth BioTherapeutics Corp
Registration Statement on Form F-3
Filed April 2, 2020
File No. 333-237542
Dear Ms. McCarthy:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Irene Paik at 202-551-6553 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Rosemary G. Reilly, Esq.