SEC Comment Letter 0000000000-23-010118 to Harmony Biosciences Holdings, Inc. (HRMY)
Harmony Biosciences Holdings, Inc.
Date: Sept. 13, 2023 · CIK: 0001802665 · Accession: 0000000000-23-010118
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File numbers found in text: 001-39450
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United States securities and exchange commission logo
September 13, 2023
Sandip Kapadia
Chief Financial Officer
Harmony Biosciences Holdings, Inc.
630 W. Germantown Pike, Suite 215
Plymouth Meeting, PA 19462
Re:Harmony Biosciences Holdings, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed February 21, 2023
File No. 001-39450
Dear Sandip Kapadia:
We have completed our review of your filings. 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