SEC Comment Letter 0000000000-23-009889 to RayzeBio, Inc. (CIK 0001825367)
RayzeBio, Inc. (CIK 0001825367)
Date: Sept. 7, 2023 · CIK: 0001825367 · Accession: 0000000000-23-009889
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File numbers found in text: 333-274193
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United States securities and exchange commission logo
September 7, 2023
Ken Song, M.D.
President and Chief Executive Officer
RayzeBio, Inc.
5505 Morehouse Drive, Suite 300
San Diego, CA 92121
Re:RayzeBio, Inc.
Registration Statement on Form S-1
Response dated September 1, 2023
File No. 333-274193
Dear Ken Song:
We have reviewed your registration statement and have the following comments. In
some of our comments, we may ask you to provide us with information so we may better
understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Registration Statement on Form S-1, filed August 24, 2023
Management's Discussion and Analysis of Financial Condition and Results of Operations
Stock-based Compensation Expense, page 114
1.Revise your table on page 116, and elsewhere in the filing as appropriate, to address your
stock options granted August 22, 2023.
FirstName LastNameKen Song, M.D.
Comapany NameRayzeBio, Inc.
September 7, 2023 Page 2
FirstName LastName
Ken Song, M.D.
RayzeBio, Inc.
September 7, 2023
Page 2
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.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
You may contact Gary Newberry at 202-551-3761 or Kevin Vaughn at 202-551-3494 if
you have questions regarding comments on the financial statements and related matters. Please
contact Joshua Gorsky at 202-551-7836 or Margaret Schwartz at 202-551-7153 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Terren J. O'Connor, Esq.