SEC Comment Letter 0000000000-22-013210 to Hoth Therapeutics, Inc. (HOTH) (CIK 0001711786) (HOTH)
Hoth Therapeutics, Inc. (HOTH) (CIK 0001711786)
Date: Dec. 7, 2022 · CIK: 0001711786 · Accession: 0000000000-22-013210
AI Filing Summary & Sentiment
File numbers found in text: 001-38803
Letter
United States securities and exchange commission logo December 7, 2022 David Briones Chief Financial Officer Hoth Therapeutics, Inc. 1 Rockefeller Plaza, Suite 1039 New York, NY 10020 Re:Hoth Therapeutics, Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed March 30, 2022 File No. 001-38803 Dear David Briones: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments 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 our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2021 Management's Discussion and Analysis of Financial Conditions and Results of Operations Results of Operations Research and Development Expenses, page 45 1.Please disclose the costs incurred during each period presented for each of your key research and development projects. If you do not track your research and development costs by project, please disclose that fact and explain why you do not maintain and evaluate research and development costs by project. Provide other quantitative or qualitative disclosure that provides more transparency as to the type of research and development expenses incurred (i.e. by nature or type of expense) which should reconcile to total research and development expense on the Statements of Operations. In closing, 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
FirstName LastNameDavid Briones Comapany NameHoth Therapeutics, Inc. December 7, 2022 Page 2 FirstName LastName David Briones Hoth Therapeutics, Inc. December 7, 2022 Page 2 absence of action by the staff. You may contact Vanessa Robertson at 202-551-3649 or Kevin W. Vaughn at 202-551- 3494 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Haley Springer
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United States securities and exchange commission logo
December 7, 2022
David Briones
Chief Financial Officer
Hoth Therapeutics, Inc.
1 Rockefeller Plaza, Suite 1039
New York, NY 10020
Re:Hoth Therapeutics, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed March 30, 2022
File No. 001-38803
Dear David Briones:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. In our comment, we may ask you to provide us
with information so we may better understand your disclosure.
Please respond to these comments 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 our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2021
Management's Discussion and Analysis of Financial Conditions and Results of Operations
Results of Operations
Research and Development Expenses, page 45
1.Please disclose the costs incurred during each period presented for each of your key
research and development projects. If you do not track your research and development
costs by project, please disclose that fact and explain why you do not maintain and
evaluate research and development costs by project. Provide other quantitative or
qualitative disclosure that provides more transparency as to the type of research and
development expenses incurred (i.e. by nature or type of expense) which should reconcile
to total research and development expense on the Statements of Operations.
In closing, 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
FirstName LastNameDavid Briones
Comapany NameHoth Therapeutics, Inc.
December 7, 2022 Page 2
FirstName LastName
David Briones
Hoth Therapeutics, Inc.
December 7, 2022
Page 2
absence of action by the staff.
You may contact Vanessa Robertson at 202-551-3649 or Kevin W. Vaughn at 202-551-
3494 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Haley Springer