SEC Comment Letter 0000000000-23-008916 to Pyxis Oncology, Inc. (PYXS) (CIK 0001782223) (PYXS)
Pyxis Oncology, Inc. (PYXS) (CIK 0001782223)
Date: Aug. 16, 2023 · CIK: 0001782223 · Accession: 0000000000-23-008916
AI Filing Summary & Sentiment
File numbers found in text: 001-40881
Letter
United States securities and exchange commission logo August 16, 2023 Pamela Connealy Chief Financial Officer Pyxis Oncology, Inc. 321 Harrison Avenue Boston, MA 02118 Re:Pyxis Oncology, Inc. Form 10-K for the fiscal year ended December 31, 2022 Form 10-Q for the quarterly period ended June 30, 2023 File No. 001-40881 Dear Pamela Connealy: We have limited our review of your filings to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment 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 comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-Q for the quarterly period ended June 30, 2023 Managements Discussion and Analysis of Financial Condition and Results of Operations Results of Operations Research and Development Expenses, page 23 1.Please revise your future filings to break out research and development program expenses related to PYX-201 and PYX-106 separately for each period presented. If you do not track this information, please disclose this fact and break out expense by stage of development (i.e. pre-clinical and clinical). 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 LastNamePamela Connealy Comapany NamePyxis Oncology, Inc. August 16, 2023 Page 2 FirstName LastName Pamela Connealy Pyxis Oncology, Inc. August 16, 2023 Page 2 You may contact Vanessa Robertson at 202-551-3649 or Daniel Gordon at 202-551-3486 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
August 16, 2023
Pamela Connealy
Chief Financial Officer
Pyxis Oncology, Inc.
321 Harrison Avenue
Boston, MA 02118
Re:Pyxis Oncology, Inc.
Form 10-K for the fiscal year ended December 31, 2022
Form 10-Q for the quarterly period ended June 30, 2023
File No. 001-40881
Dear Pamela Connealy:
We have limited our review of your filings to the financial statements and related
disclosures and have the following comment. In our comment, we may ask you to provide us
with information so we may better understand your disclosure.
Please respond to this comment 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
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 10-Q for the quarterly period ended June 30, 2023
Managements Discussion and Analysis of Financial Condition and Results of Operations
Results of Operations
Research and Development Expenses, page 23
1.Please revise your future filings to break out research and development program expenses
related to PYX-201 and PYX-106 separately for each period presented. If you do not track
this information, please disclose this fact and break out expense by stage of development
(i.e. pre-clinical and clinical).
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 LastNamePamela Connealy
Comapany NamePyxis Oncology, Inc.
August 16, 2023 Page 2
FirstName LastName
Pamela Connealy
Pyxis Oncology, Inc.
August 16, 2023
Page 2
You may contact Vanessa Robertson at 202-551-3649 or Daniel Gordon at 202-551-3486
with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences