SEC Comment Letter for EXICURE, INC. (XCUR) (CIK 0001698530) (XCUR) — Apr 17, 2017
EXICURE, INC. (XCUR) (CIK 0001698530)
Date: April 17, 2017 · CIK: 0001698530 · Accession: 0000000000-17-013026
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-55764
Letter
Mail Stop 3561 April 14, 201 7 Ian Jacobs President Max-1 Acquisition Corporation 2255 Glades Road, Suite 324A Boca Raton, FL 33431
Re: Max -1 Acquisition Corporation Registration Statement on Form 10 Filed March 21 , 2017 File No. 000-55764
Dear Mr. Jacobs :
We have reviewed your filing an d have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.
Please respond to these comments within ten busine ss days by providing the requested information or advis e us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response and any amendment you may file in response to these comments , we may have additional comments.
General
1. As you note in your filing under “Explanatory Note ,” your registration statement will automatically become effective 60 days after filing. Upon effectiveness, you will become subject to the reporting requirements of the Securities Exchange Act of 1934. In addition, we will continue to review your filing until a ll of our comments have been addressed. If the review process has not been completed before that date you should consider withdrawing the registration statement to prevent it from becoming effective and file it again at such time as you are able to respon d to any remaining issues or comments.
.
Ian Jacobs Max-1 Acquisition Corporation April 14, 201 7 Page 2
Certain Relationships and Related Transactions, page 8
2. Please disclose the interest rate paya ble on the note issued to Mark Tompkins in the event of default .
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.
You may contact Aamira Chaudhry at 202 -551-3389 or Jean Yu at 202 -551-3305 if you have questions regarding comments on the financial statements and re lated matters. Please contact John Stickel at 202-551-3324 or me at 202 -551-3584 with any other questions.
Sincerely,
/s/ Laura Nicholson
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Mail Stop 3561 April 14, 201 7 Ian Jacobs President Max-1 Acquisition Corporation 2255 Glades Road, Suite 324A Boca Raton, FL 33431 Re: Max -1 Acquisition Corporation Registration Statement on Form 10 Filed March 21 , 2017 File No. 000-55764 Dear Mr. Jacobs : We have reviewed your filing an d have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten busine ss days by providing the requested information or advis e us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response and any amendment you may file in response to these comments , we may have additional comments. General 1. As you note in your filing under “Explanatory Note ,” your registration statement will automatically become effective 60 days after filing. Upon effectiveness, you will become subject to the reporting requirements of the Securities Exchange Act of 1934. In addition, we will continue to review your filing until a ll of our comments have been addressed. If the review process has not been completed before that date you should consider withdrawing the registration statement to prevent it from becoming effective and file it again at such time as you are able to respon d to any remaining issues or comments. . Ian Jacobs Max-1 Acquisition Corporation April 14, 201 7 Page 2 Certain Relationships and Related Transactions, page 8 2. Please disclose the interest rate paya ble on the note issued to Mark Tompkins in the event of default . 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. You may contact Aamira Chaudhry at 202 -551-3389 or Jean Yu at 202 -551-3305 if you have questions regarding comments on the financial statements and re lated matters. Please contact John Stickel at 202-551-3324 or me at 202 -551-3584 with any other questions. Sincerely, /s/ Laura Nicholson Laura Nicholson Special Counsel Office of Transportation and Leisure cc: Melanie Figueroa, Esq.