SEC Comment Letter for Inhibikase Therapeutics, Inc. (IKT) (CIK 0001750149) (IKT) — Sep 7, 2018
Inhibikase Therapeutics, Inc. (IKT) (CIK 0001750149)
Date: Sept. 7, 2018 · CIK: 0001750149 · Accession: 0000000000-18-027875
AI Filing Summary & Sentiment
Reasoning
Letter
September 6, 2018 Milton Werner President and Chief Executive Officer Inhibikase Therapeutics, Inc. 3350 Riverwood Parkway SE, Suite 1900 Atlanta, GA 30339 Re:Inhibikase Therapeutics, Inc. Draft Registration Statement on Form S-1 Submitted August 31, 2018 CIK No. 0001750149 Dear Dr. Werner: We have reviewed your draft registration statement and have the following comment. 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 providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing the information you provide in response to the comment and your amended draft registration statement or filed registration statement, we may have additional comments. Draft Registration Statement on Form S-1 General 1.We note that you have not included the unaudited interim financial statements for the period ended June 30, 2018, and you have not indicated that these financial statements are not expected to be required at the time of the contemplated offering. As such, it does not appear that you are relying on the accommodation set forth in the Fixing America's Surface Transportation (FAST) Act to omit this interim financial information. Therefore, please amend your submission to include your interim June 30, 2018 financial statements
FirstName LastNameMilton Werner Comapany NameInhibikase Therapeutics, Inc. September 6, 2018 Page 2 FirstName LastName Milton Werner Inhibikase Therapeutics, Inc. September 6, 2018 Page 2 as required by Rule 8-08 of Regulation S-X. We will not perform a detailed examination of the registration statement until you do so. You may contact Jim Rosenberg at 202-551-3679 if you have questions regarding comments on the financial statements and related matters. Please contact Dorrie Yale at 202- 551-8776 or Mary Beth Breslin at 202-551-3625 with any other questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance cc: Merrill M Kraines
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September 6, 2018
Milton Werner
President and Chief Executive Officer
Inhibikase Therapeutics, Inc.
3350 Riverwood Parkway SE, Suite 1900
Atlanta, GA 30339
Re:Inhibikase Therapeutics, Inc.
Draft Registration Statement on Form S-1
Submitted August 31, 2018
CIK No. 0001750149
Dear Dr. Werner:
We have reviewed your draft registration statement and have the following comment. 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 providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR. If you do not believe our comment applies to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
After reviewing the information you provide in response to the comment and your
amended draft registration statement or filed registration statement, we may have additional
comments.
Draft Registration Statement on Form S-1
General
1.We note that you have not included the unaudited interim financial statements for the
period ended June 30, 2018, and you have not indicated that these financial statements are
not expected to be required at the time of the contemplated offering. As such, it does not
appear that you are relying on the accommodation set forth in the Fixing America's
Surface Transportation (FAST) Act to omit this interim financial information. Therefore,
please amend your submission to include your interim June 30, 2018 financial statements
FirstName LastNameMilton Werner
Comapany NameInhibikase Therapeutics, Inc.
September 6, 2018 Page 2
FirstName LastName
Milton Werner
Inhibikase Therapeutics, Inc.
September 6, 2018
Page 2
as required by Rule 8-08 of Regulation S-X. We will not perform a detailed examination
of the registration statement until you do so.
You may contact Jim Rosenberg at 202-551-3679 if you have questions regarding
comments on the financial statements and related matters. Please contact Dorrie Yale at 202-
551-8776 or Mary Beth Breslin at 202-551-3625 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance
cc: Merrill M Kraines