SEC Company Response from PLIANT THERAPEUTICS, INC. (PLRX) (CIK 0001746473) (PLRX) — May 27, 2022
PLIANT THERAPEUTICS, INC. (PLRX) (CIK 0001746473)
Date: May 27, 2022 · CIK: 0001746473 · Accession: 0001193125-22-162461
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-39303
Referenced dates: May 17, 2022
Letter
SIDLEY AUSTIN LLP
555 CALIFORNIA STREET
SUITE 2000
SAN FRANCISCO, CA 94104
+1 415 772 1200
+1 415 772 7400 FAX
AMERICA • ASIA PACIFIC • EUROPE
+1 415 772 1207
CFLEMING@SIDLEY.COM
May 27, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street N.E.
Washington, D.C. 20549
Attention: Al Pavot
Terence O’Brien
Re: Pliant Therapeutics, Inc.
Comments to Form 10-K for the year ended December 31, 2021
Filed March 1, 2022
File No. 001-39303
Ladies and Gentlemen:
On behalf of our client Pliant Therapeutics, Inc. (the “Company”), we submit this letter in response to the comment received from the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) by letter dated May 17, 2022 relating to the Company’s Annual Report on Form 10-K for the year ended December 31, 2021 (the “2021 Form 10-K”). The Company is concurrently filing Amendment No. 2 to the 2021 Form 10-K (“Amendment No. 2”), which includes changes in response to the Staff’s comment.
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 the process of filing the 2021 Form 10-K, Deloitte & Touche LLP’s audit report on the Company’s internal control over financial reporting was inadvertently omitted. Part II, Item 9A of the 2021 Form 10-K is being amended and restated to include the audit report of Deloitte & Touche LLP and is concurrently being filed with the Commission as Amendment No. 2.
Sidley Austin (CA) LLP is a Delaware limited liability partnership doing business as Sidley Austin LLP and practicing in affiliation with other Sidley Austin partnerships.
United States Securities and Exchange Commission
May 27, 2022
Page
We thank you in advance for your consideration of the foregoing. Please contact me at 415.772.1207 with any questions or further comments regarding the response to the Staff’s comment.
Sincerely,
/s/ Carlton Fleming
Show Raw Text
CORRESP 1 filename1.htm CORRESP SIDLEY AUSTIN LLP 555 CALIFORNIA STREET SUITE 2000 SAN FRANCISCO, CA 94104 +1 415 772 1200 +1 415 772 7400 FAX AMERICA • ASIA PACIFIC • EUROPE +1 415 772 1207 CFLEMING@SIDLEY.COM May 27, 2022 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street N.E. Washington, D.C. 20549 Attention: Al Pavot Terence O’Brien Re: Pliant Therapeutics, Inc. Comments to Form 10-K for the year ended December 31, 2021 Filed March 1, 2022 File No. 001-39303 Ladies and Gentlemen: On behalf of our client Pliant Therapeutics, Inc. (the “Company”), we submit this letter in response to the comment received from the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) by letter dated May 17, 2022 relating to the Company’s Annual Report on Form 10-K for the year ended December 31, 2021 (the “2021 Form 10-K”). The Company is concurrently filing Amendment No. 2 to the 2021 Form 10-K (“Amendment No. 2”), which includes changes in response to the Staff’s comment. 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 the process of filing the 2021 Form 10-K, Deloitte & Touche LLP’s audit report on the Company’s internal control over financial reporting was inadvertently omitted. Part II, Item 9A of the 2021 Form 10-K is being amended and restated to include the audit report of Deloitte & Touche LLP and is concurrently being filed with the Commission as Amendment No. 2. Sidley Austin (CA) LLP is a Delaware limited liability partnership doing business as Sidley Austin LLP and practicing in affiliation with other Sidley Austin partnerships. United States Securities and Exchange Commission May 27, 2022 Page 2 We thank you in advance for your consideration of the foregoing. Please contact me at 415.772.1207 with any questions or further comments regarding the response to the Staff’s comment. Sincerely, /s/ Carlton Fleming Carlton Fleming Cc: Bernard Coulie, Pliant Therapeutics, Inc. Keith Cummings, Pliant Therapeutics, Inc. Mike Ouimette, Pliant Therapeutics, Inc. Sharon Flanagan, Sidley Austin LLP