SEC Comment Letter 0000000000-24-000613 to Immunovant, Inc. (IMVT) (CIK 0001764013) (IMVT)
Immunovant, Inc. (IMVT) (CIK 0001764013)
Date: Jan. 17, 2024 · CIK: 0001764013 · Accession: 0000000000-24-000613
AI Filing Summary & Sentiment
File numbers found in text: 001-38906
Letter
United States securities and exchange commission logo January 17, 2024 Eva Renee Barnett Chief Financial Officer Immunovant, Inc. 320 West 37th Street New York, NY 10018 Re:Immunovant, Inc. Form 10-K for the Fiscal Year Ended March 31, 2023 Filed May 22, 2023 File No. 001-38906 Dear Eva Renee Barnett: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for the Fiscal Year Ended March 31 , 2023 Item 7. Managements Discussion and Analysis of Financial Condition and Results of Operations Results of Operations Research and Development Expenses, page 105 1.You disclose on page 101 that you are currently developing batoclimab for myasthenia gravis (“MG”), thyroid eye disease (“TED”), chronic inflammatory demyelinating polyneuropathy (“CIDP”) and Graves’ disease (“GD”). Please revise your future filings to break out research and development program expenses by each of these four indications separately for each period presented. 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.
FirstName LastNameEva Renee Barnett Comapany NameImmunovant, Inc. January 17, 2024 Page 2 FirstName LastName Eva Renee Barnett Immunovant, Inc. January 17, 2024 Page 2 Please contact Vanessa Robertson at 202-551-3649 or Jenn Do at 202-551-3743 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
January 17, 2024
Eva Renee Barnett
Chief Financial Officer
Immunovant, Inc.
320 West 37th Street
New York, NY 10018
Re:Immunovant, Inc.
Form 10-K for the Fiscal Year Ended March 31, 2023
Filed May 22, 2023
File No. 001-38906
Dear Eva Renee Barnett:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.
Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K for the Fiscal Year Ended March 31 , 2023
Item 7. Managements Discussion and Analysis of Financial Condition and Results of Operations
Results of Operations
Research and Development Expenses, page 105
1.You disclose on page 101 that you are currently developing batoclimab for myasthenia
gravis (“MG”), thyroid eye disease (“TED”), chronic inflammatory demyelinating
polyneuropathy (“CIDP”) and Graves’ disease (“GD”). Please revise your future filings to
break out research and development program expenses by each of these four
indications separately for each period presented.
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.
FirstName LastNameEva Renee Barnett
Comapany NameImmunovant, Inc.
January 17, 2024 Page 2
FirstName LastName
Eva Renee Barnett
Immunovant, Inc.
January 17, 2024
Page 2
Please contact Vanessa Robertson at 202-551-3649 or Jenn Do at 202-551-3743 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences