Correspondence 0001104659-23-108299 from CureVac N.V. (CVAC) (CIK 0001809122)
CureVac N.V. (CVAC) (CIK 0001809122)
Date: Oct. 10, 2023 · CIK: 0001809122 · Accession: 0001104659-23-108299
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-39446
Letter
VIA EDGAR Division of Corporation Finance Office of Life Sciences U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549
Re: CureVac N.V.
Dear Ms. Dicker and Mr. Kuhar:
On behalf of our client, CureVac N.V. (the “Company”), we are responding to the comment set forth in your letter to the Company, dated September 26, 2023. The Company’s response below corresponds to the caption of that comment (which is reproduced below in bold text).
Exhibit 12.1
1.
We note the certifications provided in Exhibits 12.1 and 12.2 do not include paragraph 4(b) and the introductory language in paragraph 4 referring to internal control over financial reporting. Please file an amendment that contains full Item 15 disclosures as well as the company's financial statements. Refer to Instruction 12 to the Form 20-F Exhibits and Question 246.13 of the Compliance and Disclosure Interpretations of Regulation S-K.
Response:
In response to your comment, the Company will file an amendment to its Form 20-F including Item 15 and the Company’s financial statements.
Should you have any questions relating to the foregoing, please feel free to contact me at (212) 450-4674 or richard.truesdell@davispolk.com.
Very truly yours,
/s/ Richard D. Truesdell, Jr.
Show Raw Text
CORRESP
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filename1.htm
October 10,
2023
VIA EDGAR
Re: CureVac N.V.
Form 20-F for the Fiscal Year Ended December 31, 2022
Filed April 25, 2023
File No. 001-39446
Ms. Lynn Dicker
Mr. Kevin Kuhar
Division of Corporation Finance
Office of Life Sciences
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Dear Ms. Dicker and Mr. Kuhar:
On behalf of our client, CureVac
N.V. (the “Company”), we are responding to the comment set forth in your letter to the Company, dated September 26,
2023. The Company’s response below corresponds to the caption of that comment (which is reproduced below in bold text).
Exhibit 12.1
1.
We note the certifications provided in Exhibits 12.1 and
12.2 do not include paragraph 4(b) and the introductory language in paragraph 4 referring to internal control over financial
reporting. Please file an amendment that contains full Item 15 disclosures as well as the company's financial statements. Refer to
Instruction 12 to the Form 20-F Exhibits and Question 246.13 of the Compliance and Disclosure Interpretations of Regulation
S-K.
Response:
In response to your comment, the Company will
file an amendment to its Form 20-F including Item 15 and the Company’s financial statements.
Should you have any questions relating to the
foregoing, please feel free to contact me at (212) 450-4674 or richard.truesdell@davispolk.com.
Very truly yours,
/s/ Richard D. Truesdell, Jr.
Richard D. Truesdell, Jr.
cc:
Pierre Kemula, Chief Financial Officer
CureVac, N.V.