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SEC Comment Letter for Legend Biotech Corp (LEGN) (CIK 0001801198) (LEGN) — Sep 16, 2024

Legend Biotech Corp (LEGN) (CIK 0001801198)
Date: Sept. 16, 2024 · CIK: 0001801198 · Accession: 0000000000-24-010456

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File numbers found in text: 001-39307

Date
September 16, 2024
Author
Ying Huang
Form
UPLOAD
Company
Legend Biotech Corp (LEGN) (CIK 0001801198)

Letter

September 16, 2024 Ying Huang Chief Executive Officer Legend Biotech Corp 2101 Cottontail Lane Somerset, NJ 08873 Re:Legend Biotech Corp Form 20-F for Fiscal Year Ended December 31, 2023 Filed March 19, 2024 File No. 001-39307 Dear Ying Huang: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Life Sciences

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September 16, 2024
Ying Huang
Chief Executive Officer
Legend Biotech Corp
2101 Cottontail Lane
Somerset, NJ 08873
Re:Legend Biotech Corp
Form 20-F for Fiscal Year Ended December 31, 2023
Filed March 19, 2024
File No. 001-39307
Dear Ying Huang:
            We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Life Sciences