SEC Comment Letter 0000000000-24-010662 to Autolus Therapeutics plc (AUTL)
Autolus Therapeutics plc
Date: Sept. 19, 2024 · CIK: 0001730463 · Accession: 0000000000-24-010662
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-38547
Letter
September 19, 2024 Christian Itin, Ph.D. Chief Executive Officer Autolus Therapeutics plc 191 Wood Lane London W12 7FP United Kingdom Re:Autolus Therapeutics plc Form 10-K for Fiscal Year Ended December 31, 2023 File No. 001-38547 Dear Christian Itin Ph.D.: We have reviewed your filing 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. Form 10-K for Fiscal Year Ended December 31, 2023 Item 11. Executive Compensation, page 128 1.We note you have checked the box stating that your filing contains error corrections to previously issued financial statements that required a recovery analysis of incentive-based compensation received by your executive officers. However, we do not note any disclosure related to your recovery analysis. Please provide the information required by Item 402(w) of Regulation S-K. 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. Please contact Tyler Howes at 202-551-3370 or Sebastian Gomez Abero at 202-551-3578 with any other questions.
September 19, 2024 Page 2 Sincerely, Division of Corporation Finance Office of Life Sciences
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September 19, 2024
Christian Itin, Ph.D.
Chief Executive Officer
Autolus Therapeutics plc
191 Wood Lane
London W12 7FP
United Kingdom
Re:Autolus Therapeutics plc
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 001-38547
Dear Christian Itin Ph.D.:
We have reviewed your filing 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.
Form 10-K for Fiscal Year Ended December 31, 2023
Item 11. Executive Compensation, page 128
1.We note you have checked the box stating that your filing contains error corrections to
previously issued financial statements that required a recovery analysis of incentive-based
compensation received by your executive officers. However, we do not note any
disclosure related to your recovery analysis. Please provide the information required by
Item 402(w) of Regulation S-K.
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.
Please contact Tyler Howes at 202-551-3370 or Sebastian Gomez Abero at 202-551-3578
with any other questions.
September 19, 2024
Page 2
Sincerely,
Division of Corporation Finance
Office of Life Sciences