SEC Comment Letter for Viela Bio, Inc. (CIK 0001734517) — Mar 3, 2021

Viela Bio, Inc. (CIK 0001734517)
Date: March 3, 2021 · CIK: 0001734517 · Accession: 0000000000-21-002561

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AI Filing Summary & Sentiment

Date

February 26, 2021

Author

Special Counsel

Form

UPLOAD

Company

Viela Bio, Inc. (CIK 0001734517)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE March 3 , 2021 Via E-Mail Barbara L. Borden , Esq. Cooley LLP 4401 Eastgate Mall San Diego, CA 92121

Re: Viela Bio , Inc. Amended Schedule TO -T filed February 26, 2021 , by Teiripic Merger Sub, Inc ., et. al. SEC File No. 005-91167

Dear M s. Borden :

We have reviewed your filing and have the following comment .

Amended Schedule TO 1. We note your response to prior comment 1. We further note that the exhibits required to be filed in connection with a Schedule TO are set forth in Item 1016 of Regulation M -A and that the provisions of Item 601(b)(2) of Regulation S -K are not available for the current transaction. Thus, please file the unredacted exhibits.

Please direct any que stions to me at (202) 551 -3619.

Sincerely,
/s/ Daniel F. Duchovny
Daniel F. Duchovny
Special Counsel
Office of Mergers and Acquisitions

Show Raw Text

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

        DIVISION OF
         CORPORATION FINANCE

       March 3 , 2021

Via E-Mail

Barbara L. Borden , Esq.
Cooley  LLP
4401 Eastgate Mall
San Diego, CA  92121

Re: Viela Bio , Inc.
 Amended Schedule TO -T filed February 26, 2021 , by Teiripic Merger
     Sub, Inc ., et. al.
 SEC File No. 005-91167

Dear M s. Borden :

We have reviewed your filing  and have the following comment .

Amended Schedule TO
1. We note your response to prior comment 1. We further note that the exhibits
required to be filed in connection with a Schedule TO are set forth in Item 1016 of
Regulation M -A and that the provisions of Item 601(b)(2) of Regulation S -K are
not available for the current transaction. Thus, please file the unredacted exhibits.

Please direct any que stions to me at (202) 551 -3619.

      Sincerely,

      /s/ Daniel F. Duchovny
      Daniel F. Duchovny
      Special Counsel
      Office of Mergers and Acquisitions

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