Correspondence 0001213900-24-040464 from MoonLake Immunotherapeutics (MLTX) (CIK 0001821586) (MLTX)
MoonLake Immunotherapeutics (MLTX) (CIK 0001821586)
Date: May 7, 2024 · CIK: 0001821586 · Accession: 0001213900-24-040464
AI Filing Summary & Sentiment
File numbers found in text: 001-39630
Letter
Via EDGAR (filed as Correspondence) Division of Corporation Finance Office of Life Sciences Attention: Tara Harkins and Lynn Dicker Re: MoonLake Immunotherapeutics Form 10-K for Fiscal Year Ended December 31, 2023 File No. 001-39630
Dear Ms. Harkins and Ms. Dicker:
This letter responds to the comment of the staff (the “Staff”) of the Securities and Exchange Commission’s (the “SEC”) Division of Corporation Finance contained in the Staff’s letter addressed to Matthias Bodenstedt, Chief Financial Officer of MoonLake Immunotherapeutics (the “Company”), dated April 29, 2024, regarding the above-referenced filing. For your convenience, we have repeated the Staff’s comment before the Company’s response below.
Form 10-K for Fiscal Year Ended December 31,
Exhibits
1. We note that your officers’ Section 906 certifications furnished in Exhibits 32.1 and 32.2 pursuant to Rule 13-a14(b) of the Exchange Act refer to the year ended December 31, 2022 rather than for the year ended December 31, 2023. Please file a full amendment to your Form 10-K which includes corrected and currently dated Section 906 certifications.
The Company respectfully acknowledges the Staff’s comment and notes that the Company plans to file a full amendment to its Form 10-K for the fiscal year ended December 31, 2023 that contains the revised certifications as well as an updated consent from the Company’s independent registered public accounting firm, Baker Tilly US, LLP (Exhibit 23.1).
Securities and Exchange Commission
May 7, 2024
Page 2
Please do not hesitate to contact me at m.bodenstedt@moonlaketx.com if you have any questions or would like any additional information regarding this matter.
Sincerely,
/s/ Matthias Bodenstedt
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CORRESP
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filename1.htm
May 7, 2024
Via EDGAR (filed as Correspondence)
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attention: Tara Harkins and Lynn Dicker
Re:
MoonLake Immunotherapeutics
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 001-39630
Dear Ms. Harkins and Ms. Dicker:
This letter responds to the
comment of the staff (the “Staff”) of the Securities and Exchange Commission’s (the “SEC”) Division of Corporation
Finance contained in the Staff’s letter addressed to Matthias Bodenstedt, Chief Financial Officer of MoonLake Immunotherapeutics
(the “Company”), dated April 29, 2024, regarding the above-referenced filing. For your convenience, we have repeated the Staff’s
comment before the Company’s response below.
Form 10-K for Fiscal Year Ended December 31,
2023
Exhibits
1. We note that your officers’ Section 906 certifications furnished in Exhibits 32.1 and 32.2 pursuant
to Rule 13-a14(b) of the Exchange Act refer to the year ended December 31, 2022 rather than for the year ended December 31, 2023. Please
file a full amendment to your Form 10-K which includes corrected and currently dated Section 906 certifications.
The Company respectfully acknowledges
the Staff’s comment and notes that the Company plans to file a full amendment to its Form 10-K for the fiscal year ended December
31, 2023 that contains the revised certifications as well as an updated consent from the Company’s independent registered public
accounting firm, Baker Tilly US, LLP (Exhibit 23.1).
Securities and Exchange Commission
May 7, 2024
Page 2
Please do not hesitate to
contact me at m.bodenstedt@moonlaketx.com if you have any questions or would like any additional information regarding this matter.
Sincerely,
/s/ Matthias Bodenstedt
Matthias Bodenstedt
Chief Financial Officer
cc Jorge Santos da Silva, Ph.D., Chief Executive Officer of MoonLake
Immunotherapeutics
Branden C. Berns, Partner,
Gibson, Dunn & Crutcher LLP