SEC Comment Letter for PLIANT THERAPEUTICS, INC. (PLRX) (CIK 0001746473) (PLRX) — May 17, 2022
PLIANT THERAPEUTICS, INC. (PLRX) (CIK 0001746473)
Date: May 17, 2022 · CIK: 0001746473 · Accession: 0000000000-22-005377
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United States securities and exchange commission logo May 17, 2022 Keith Cummings Chief Financial Officer PLIANT THERAPEUTICS, INC. 260 Littlefield Avenue South San Francisco, CA 94080 Re:PLIANT THERAPEUTICS, INC. Dear Mr. Cummings: We have limited our review of your filing to the financial statements and related disclosures 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 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 comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-K filed March 1, 2022 Item 9A, page 135 1.Please file the audit report on internal controls as required by Item 308(b) of Regulation S- K. 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 absence of action by the staff. You may contact Al Pavot at (202) 551-3738 or Terence O'Brien at (202) 551-3355 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
May 17, 2022
Keith Cummings
Chief Financial Officer
PLIANT THERAPEUTICS, INC.
260 Littlefield Avenue
South San Francisco, CA 94080
Re:PLIANT THERAPEUTICS, INC.
Dear Mr. Cummings:
We have limited our review of your filing to the financial statements and related
disclosures 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 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
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Form 10-K filed March 1, 2022
Item 9A, page 135
1.Please file the audit report on internal controls as required by Item 308(b) of Regulation S-
K.
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
absence of action by the staff.
You may contact Al Pavot at (202) 551-3738 or Terence O'Brien at (202) 551-3355 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences