SEC Company Response from Serina Therapeutics, Inc. (SER) (CIK 0001708599) (SER) — May 22, 2020
Serina Therapeutics, Inc. (SER) (CIK 0001708599)
Date: May 22, 2020 · CIK: 0001708599 · Accession: 0001493152-20-009710
AI Filing Summary & Sentiment
Reasoning
Referenced dates: May 18, 2020
Letter
LAW OFFICES
THOMPSON WELCH SOROKO & GILBERT LLP
CIVIC CENTER DRIVE, SUITE 300
SAN RAFAEL, CA 94903
(415) 448-5000
FACSIMILE
RICHARD S. SOROKO (415) 448-5010
email: rsoroko@TWSGLAW.com
SAN FRANCISCO OFFICE
(415) 262-1200
May 22, 2020
Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
F Street, NE
Washington, D.C. 20549
Re: AgeX Therapeutics, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2019
Ladies/Gentlemen:
This letter is being submitted on behalf of AgeX Therapeutics, Inc. (“AgeX”) in response to your letter dated May 18, 2020 regarding AgeX’s Form 10-K for the fiscal year ended December 31, 2019 filed on March 30, 2020.
Comment:
Form 10-K for the fiscal year ended December 31, 2019
Controls and Procedures, page 99
1. You state that a report of management’s assessment regarding internal control over financial reporting is not included “due to a transition period established by rules of the Securities and Exchange Commission for newly public companies.” Please tell us your consideration of Item 308(a) of Regulation S-K, particularly the Instructions thereto, which indicate that such transition period would apply to only the first annual report. Alternatively, amend your filing to so provide.
Response:
AgeX has complied with Regulation S-K Item 3.08(a) and is filing an amendment to its Form 10-K containing the required disclosure. Please note that the Section 302 certifications as originally filed as Exhibit 31 with the Form 10-K did include the required certifications with regard to internal control over financial reporting.
Please direct all correspondence and communications with respect to the Form 10-K to the undersigned at rsoroko@twsglaw.com and to Andrea Park, AgeX’s Chief Financial Officer, at apark@agexinc.com.
Very
truly yours,
/s/
Richard S. Soroko
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filename1.htm
LAW
OFFICES
THOMPSON
WELCH SOROKO & GILBERT LLP
3950
CIVIC CENTER DRIVE, SUITE 300
SAN
RAFAEL, CA 94903
(415)
448-5000
FACSIMILE
RICHARD
S. SOROKO
(415)
448-5010
email:
rsoroko@TWSGLAW.com
SAN
FRANCISCO OFFICE
(415)
262-1200
May
22, 2020
Securities
and Exchange Commission
Division
of Corporation Finance
Office
of Life Sciences
100
F Street, NE
Washington,
D.C. 20549
Re:
AgeX
Therapeutics, Inc.
Form
10-K for the Fiscal Year Ended December 31, 2019
Ladies/Gentlemen:
This
letter is being submitted on behalf of AgeX Therapeutics, Inc. (“AgeX”) in response to your letter dated May 18, 2020
regarding AgeX’s Form 10-K for the fiscal year ended December 31, 2019 filed on March 30, 2020.
Comment:
Form
10-K for the fiscal year ended December 31, 2019
Controls
and Procedures, page 99
1.
You state that a report of management’s assessment
regarding internal control over financial reporting is not included “due to a transition period established by rules of
the Securities and Exchange Commission for newly public companies.” Please tell us your consideration of Item 308(a) of
Regulation S-K, particularly the Instructions thereto, which indicate that such transition period would apply to only the first
annual report. Alternatively, amend your filing to so provide.
Response:
AgeX
has complied with Regulation S-K Item 3.08(a) and is filing an amendment to its Form 10-K containing the required disclosure.
Please note that the Section 302 certifications as originally filed as Exhibit 31 with the Form 10-K did include the required
certifications with regard to internal control over financial reporting.
Please
direct all correspondence and communications with respect to the Form 10-K to the undersigned at rsoroko@twsglaw.com and
to Andrea Park, AgeX’s Chief Financial Officer, at apark@agexinc.com.
Very
truly yours,
/s/
Richard S. Soroko
Richard
S. Soroko