SEC Comment Letter 0000000000-24-010381 to REVELATION BIOSCIENCES, INC. (REVB)
REVELATION BIOSCIENCES, INC.
Date: Sept. 13, 2024 · CIK: 0001810560 · Accession: 0000000000-24-010381
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-39603
Letter
September 13, 2024 Chester S. Zygmont, III Chief Financial Officer Revelation Biosciences, Inc. 4660 La Jolla Village Drive Suite 100 San Diego, CA 92122 Re:Revelation Biosciences, Inc. Form 10-K for the Fiscal Year Ended December 31, 2023 Filed March 22, 2024 File No. 001-39603 Dear Chester S. Zygmont III: 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 the Fiscal Year Ended December 31, 2023 Exhibits 1.We note that the certifications provided as Exhibits 31.1 and 31.2 do not include paragraph 4(b) and the introductory language in paragraph 4 referring to your internal control over financial reporting. Please amend your filing to provide revised certifications as well as full Item 9A disclosures and financial statements. Refer to Question 246.13 of the Regulation S-K Compliance & Disclosure Interpretations for guidance. Please also make conforming changes in all of your future periodic filings.
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.
September 13, 2024 Page 2 Please contact Gary Newberry at 202-551-3761 or Angela Connell at 202-551-3426 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
Show Raw Text
September 13, 2024
Chester S. Zygmont, III
Chief Financial Officer
Revelation Biosciences, Inc.
4660 La Jolla Village Drive
Suite 100
San Diego, CA 92122
Re:Revelation Biosciences, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2023
Filed March 22, 2024
File No. 001-39603
Dear Chester S. Zygmont III:
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 the Fiscal Year Ended December 31, 2023
Exhibits
1.We note that the certifications provided as Exhibits 31.1 and 31.2 do not include
paragraph 4(b) and the introductory language in paragraph 4 referring to your internal
control over financial reporting. Please amend your filing to provide revised
certifications as well as full Item 9A disclosures and financial statements. Refer to
Question 246.13 of the Regulation S-K Compliance & Disclosure Interpretations for
guidance. Please also make conforming changes in all of your future periodic filings.
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.
September 13, 2024
Page 2
Please contact Gary Newberry at 202-551-3761 or Angela Connell at 202-551-3426 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences