Correspondence 0001193125-24-221393 from BioAge Labs, Inc. (BIOA) (CIK 0001709941) (BIOA)
BioAge Labs, Inc. (BIOA) (CIK 0001709941)
Date: Sept. 18, 2024 · CIK: 0001709941 · Accession: 0001193125-24-221393
AI Filing Summary & Sentiment
File numbers found in text: 333-281901
Referenced dates: September 6, 2024
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CORRESP 1 filename1.htm CORRESP September 18, 2024 VIA EDGAR AND ELECTRONIC TRANSMISSION U.S. Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, NE Washington, DC 20549 Attention: Eric Atallah Vanessa Robertson Jimmy McNamara Joshua Gorsky Re: BioAge Labs Inc. Registration Statement on Form S-1 Filed September 3, 2024 File No. 333-281901 Ladies and Gentlemen: We are submitting this letter on behalf of BioAge Labs, Inc. (the “Company”) in response to the comment of the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) contained in the Staff’s letter dated September 6, 2024 (the “Letter”), regarding the Company’s Registration Statement on Form S-1 (File No. 333-281901) initially filed by the Company with the Commission on September 3, 2024 (the “Registration Statement”). Concurrently, we are transmitting herewith and filing a copy of the Company’s Amendment No. 1 to the Registration Statement on Form S-1 (the “Amendment No. 1”). The numbered paragraph below corresponds to the numbered comment in the Letter and the Staff’s comment is presented in bold italics. In addition to addressing the comment raised by the Staff in the Letter, the Company has revised Amendment No. 1 to update certain other disclosures. Capitalized terms used and not otherwise defined herein have the same meanings as specified in the Amendment No. 1. U.S. Securities and Exchange Commission September 18, 2024 Page 2 Registration Statement on Form S-1 Certain Relationships and Related Party Transaction Directed Share Program, page 190 1. We note your disclosure here and elsewhere in your prospectus discussing your directed share program. Please expand your disclosure here, and elsewhere as appropriate, to address the process that prospective participants will follow to participate in the program, the manner in which you will communicate with participants and determine the amount each will receive, when and how you will determine the allocation for the program, and whether such allocation will change depending on the interest level of potential participants, as well as any other material features of the program. In response to the Staff’s comment, the Company has revised its disclosure on pages 191 and 215 of Amendment No. 1 to address the process that prospective participants will follow to participate in the directed share program, the manner in which we will communicate with participants and determine the amount each will receive, when and how we will determine the allocation for the program, and whether such allocation will change depending on the interest level of potential participants, as well as other material features of the program. * * * * * * * Should the Staff have additional questions or comments regarding the foregoing, please do not hesitate to contact me at (415) 875-2420, or in my absence, Robert Freedman at (206) 389-4524. Sincerely, /s/ Julia Forbess Julia Forbess Partner FENWICK & WEST LLP cc: Kristen Fortney, Chief Executive Officer and President BioAge Labs, Inc. Robert Freedman, Esq. Matthew Rossiter, Esq. Michael Pilo, Esq. Fenwick & West LLP U.S. Securities and Exchange Commission September 18, 2024 Page 3 Charlie S. Kim, Esq. Denny Won, Esq. Divakar Gupta, Esq. Cooley LLP