SEC Comment Letter for BiomX Inc. (PHGE) (CIK 0001739174) (HLSQ) — Dec 6, 2018
BiomX Inc. (PHGE) (CIK 0001739174)
Date: Dec. 6, 2018 · CIK: 0001739174 · Accession: 0000000000-18-037302
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-228533
Letter
December 4, 2018 Jonas Grossman Chief Executive Officer Chardan Healthcare Acquisition Corp. 17 State Street, 21st Floor New York, NY 10004 Re:Chardan Healthcare Acquisition Corp. Registration Statement on Form S-1 Filed November 26, 2018 File No. 333-228533 Dear Mr. Grossman: We have reviewed your registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Registration Statement on Form S-1 filed November 26, 2018 Report of Independent Registered Public Accounting Firm, page F-2 1.Please amend your registration statement to have your auditor remove the language in the fourth paragraph which states "and in accordance with auditing standards generally accepted in the United States of America." Please refer to PCAOB Auditing Standard 3101. Note 8. Subsequent Events , page F-14 2.Please revise your disclosure to indicate the date through which subsequent events were evaluated as required by ASC 855-10-50-1a. We remind you that the company and its management are responsible for the accuracy
FirstName LastNameJonas Grossman Comapany NameChardan Healthcare Acquisition Corp. December 4, 2018 Page 2 FirstName LastName Jonas Grossman Chardan Healthcare Acquisition Corp. December 4, 2018 Page 2 and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. You may contact Dale Welcome (Staff Accountant) at 202-551-3865 or John Cash (Accounting Branch Chief) at 202-551-3768 if you have questions regarding comments on the financial statements and related matters. Please contact Edward Kelly (Staff Attorney) at 202-551-3728 or Asia Timmons-Pierce (Special Counsel) at 202-551-3754 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing and Construction
Show Raw Text
December 4, 2018
Jonas Grossman
Chief Executive Officer
Chardan Healthcare Acquisition Corp.
17 State Street, 21st Floor
New York, NY 10004
Re:Chardan Healthcare Acquisition Corp.
Registration Statement on Form S-1
Filed November 26, 2018
File No. 333-228533
Dear Mr. Grossman:
We have reviewed your registration statement and have the following comments. In
some of our comments, we may ask you to provide us with information so we may better
understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Registration Statement on Form S-1 filed November 26, 2018
Report of Independent Registered Public Accounting Firm, page F-2
1.Please amend your registration statement to have your auditor remove the language in the
fourth paragraph which states "and in accordance with auditing standards generally
accepted in the United States of America." Please refer to PCAOB Auditing Standard
3101.
Note 8. Subsequent Events , page F-14
2.Please revise your disclosure to indicate the date through which subsequent events were
evaluated as required by ASC 855-10-50-1a.
We remind you that the company and its management are responsible for the accuracy
FirstName LastNameJonas Grossman
Comapany NameChardan Healthcare Acquisition Corp.
December 4, 2018 Page 2
FirstName LastName
Jonas Grossman
Chardan Healthcare Acquisition Corp.
December 4, 2018
Page 2
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
You may contact Dale Welcome (Staff Accountant) at 202-551-3865 or John
Cash (Accounting Branch Chief) at 202-551-3768 if you have questions regarding comments on
the financial statements and related matters. Please contact Edward Kelly (Staff Attorney) at
202-551-3728 or Asia Timmons-Pierce (Special Counsel) at 202-551-3754 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing and
Construction