SEC Comment Letter 0000000000-24-005599 to Starling Oncology, Inc. (TOI)
Starling Oncology, Inc.
Date: May 15, 2024 · CIK: 0001799191 · Accession: 0000000000-24-005599
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-39248
Letter
United States securities and exchange commission logo May 15, 2024 Mihir Shah Chief Financial Officer Oncology Institute, Inc. 18000 Studebaker Road, Suite 800 Cerritos , California 90703 Re:Oncology Institute, Inc. Form 10-K for Fiscal Year Ended December 31, 2023 Filed March 28, 2024 File No. 001-39248 Dear Mihir Shah: 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 Fiscal Year Ended December 31, 2023 Exhibits 31 1.We note the Rule 13a–14(a)/15d–14(a) certifications included in Exhibits 31 omit paragraph 4(b), which refers to the design of internal control over financial reporting. Please amend your Form 10-K to include certifications containing the language precisely as set forth in Item 601(b)(31)(i) of Regulation S-K. Your amendment may include the cover page, explanatory note, signature page, and paragraphs 1, 2, 4 and 5 of the certification. Refer to Question 246.13 of the Regulation S-K C&DIs for guidance.
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 LastNameMihir Shah Comapany NameOncology Institute, Inc. May 15, 2024 Page 2 FirstName LastName Mihir Shah Oncology Institute, Inc. May 15, 2024 Page 2 Please contact Tracey Houser at 202-551-3736 or Terence O'Brien at 202-551-3355 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services
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United States securities and exchange commission logo
May 15, 2024
Mihir Shah
Chief Financial Officer
Oncology Institute, Inc.
18000 Studebaker Road, Suite 800
Cerritos , California 90703
Re:Oncology Institute, Inc.
Form 10-K for Fiscal Year Ended December 31, 2023
Filed March 28, 2024
File No. 001-39248
Dear Mihir Shah:
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 Fiscal Year Ended December 31, 2023
Exhibits 31
1.We note the Rule 13a–14(a)/15d–14(a) certifications included in Exhibits 31
omit paragraph 4(b), which refers to the design of internal control over financial reporting.
Please amend your Form 10-K to include certifications containing the language precisely
as set forth in Item 601(b)(31)(i) of Regulation S-K. Your amendment may include the
cover page, explanatory note, signature page, and paragraphs 1, 2, 4 and 5 of the
certification. Refer to Question 246.13 of the Regulation S-K C&DIs for guidance.
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 LastNameMihir Shah
Comapany NameOncology Institute, Inc.
May 15, 2024 Page 2
FirstName LastName
Mihir Shah
Oncology Institute, Inc.
May 15, 2024
Page 2
Please contact Tracey Houser at 202-551-3736 or Terence O'Brien at 202-551-3355 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services