SEC Comment Letter 0000000000-23-012624 to Zai Lab Ltd (ZLAB)
Zai Lab Ltd
Date: Nov. 17, 2023 · CIK: 0001704292 · Accession: 0000000000-23-012624
AI Filing Summary & Sentiment
File numbers found in text: 001-38205
Letter
United States securities and exchange commission logo November 17, 2023 Yajing Chen Chief Financial Officer Zai Lab Ltd 4560 Jinke Road Bldg. 1, Fourth Floor Pudong, Shanghai, China 201210 Re:Zai Lab Ltd Form 10-K for Fiscal Year Ended December 31, 2022 Response dated September 20, 2023 File No. 001-38205 Dear Yajing Chen: We have reviewed your September 20, 2023 response to our comment letter and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our September 13, 2023 letter. Form 10-K for Fiscal Year Ended December 31, 2022 General 1.We note your response to prior comment 1 and continue to believe that you should provide the documentation required by Item 9C of Form 10-K. Additionally, please amend your Form 10-K to provide the disclosures required under Item 9C(b) of Form 10-K. Refer to the Staff Statement on the Holding Foreign Companies Accountable Act and the Consolidated Appropriations Act, 2023, available on our website at https://www.sec.gov/corpfin/announcement/statement-hfcaa-040623.
FirstName LastNameYajing Chen Comapany NameZai Lab Ltd November 17, 2023 Page 2 FirstName LastName Yajing Chen Zai Lab Ltd November 17, 2023 Page 2 Please contact Jennifer Gowetski at 202-551-3401 or Andrew Mew at 202-551-3377 with any other questions. Sincerely, Division of Corporation Finance Disclosure Review Program cc: Aslynn Hogue
Show Raw Text
United States securities and exchange commission logo
November 17, 2023
Yajing Chen
Chief Financial Officer
Zai Lab Ltd
4560 Jinke Road
Bldg. 1, Fourth Floor
Pudong, Shanghai, China 201210
Re:Zai Lab Ltd
Form 10-K for Fiscal Year Ended December 31, 2022
Response dated September 20, 2023
File No. 001-38205
Dear Yajing Chen:
We have reviewed your September 20, 2023 response to our comment letter and have the
following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments. Unless
we note otherwise, any references to prior comments are to comments in our September 13,
2023 letter.
Form 10-K for Fiscal Year Ended December 31, 2022
General
1.We note your response to prior comment 1 and continue to believe that you
should provide the documentation required by Item 9C of Form 10-K. Additionally,
please amend your Form 10-K to provide the disclosures required under Item 9C(b) of
Form 10-K. Refer to the Staff Statement on the Holding Foreign Companies Accountable
Act and the Consolidated Appropriations Act, 2023, available on our website at
https://www.sec.gov/corpfin/announcement/statement-hfcaa-040623.
FirstName LastNameYajing Chen
Comapany NameZai Lab Ltd
November 17, 2023 Page 2
FirstName LastName
Yajing Chen
Zai Lab Ltd
November 17, 2023
Page 2
Please contact Jennifer Gowetski at 202-551-3401 or Andrew Mew at 202-551-3377 with
any other questions.
Sincerely,
Division of Corporation Finance
Disclosure Review Program
cc: Aslynn Hogue