Correspondence 0001193125-23-226371 from Vigil Neuroscience, Inc. (VIGL) (CIK 0001827087)
Vigil Neuroscience, Inc. (VIGL) (CIK 0001827087)
Date: Aug. 31, 2023 · CIK: 0001827087 · Accession: 0001193125-23-226371
AI Filing Summary & Sentiment
File numbers found in text: 001-41200
Referenced dates: August 25, 2023
Letter
United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences Attention: Jenn Do and Daniel Gordon Re: Vigil Neuroscience, Inc. Form 10-K for the fiscal year ended December 31, 2022 Filed March 21, 2023 File No. 001-41200
Dear Jenn Do and Daniel Gordon:
We are writing in response to the comment letter (the “Letter”) of the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), dated August 25, 2023, to Jennifer Ziolkowski, Chief Financial Officer of Vigil Neuroscience, Inc. (the “Company”), related to the above referenced filing made by the Company. The Staff requested a response within ten business days of the Letter. This response is timely submitted.
For your convenience, the Staff’s comments are reproduced below in italics, followed by the Company’s responses.
***
Form 10-K for the fiscal year Ended December 31, 2022
Controls and Procedures, page 112
1. Please confirm that in your future periodic filings, beginning with your September 30, 2023 Form 10-Q, you will clearly disclose your conclusion regarding the effectiveness of your disclosure controls and procedures pursuant to Item 307 of Regulation S-K. Please confirm that your disclosure controls and procedures were effective for the past two quarters.
Response:
The Company respectfully acknowledges the Staff’s comment. The Company confirms that it will enhance its disclosures in the Controls and Procedures section in its future filings with the Commission, commencing with the Company’s upcoming Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2023, by providing the Company’s conclusion regarding the effectiveness of the Company’s disclosure controls and procedures pursuant to Item 307 of Regulation S-K. The Company also confirms that the Company’s disclosure controls and procedures were effective at a reasonable assurance level for the past two fiscal quarters that ended on March 31, 2023 and June 30, 2023, respectively.
***
If you have any questions relating to the foregoing, please do not hesitate to contact Gabriela Morales-Rivera of Goodwin Procter LLP at (617) 570-1329.
Sincerely,
/s/ Jennifer Ziolkowski
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CORRESP 1 filename1.htm CORRESP Jennifer Ziolkowski Chief Financial Officer JZiolkowski@vigilneuro.com Direct: 617.680.0167 August 31, 2023 United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549 Attention: Jenn Do and Daniel Gordon Re: Vigil Neuroscience, Inc. Form 10-K for the fiscal year ended December 31, 2022 Filed March 21, 2023 File No. 001-41200 Dear Jenn Do and Daniel Gordon: We are writing in response to the comment letter (the “Letter”) of the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), dated August 25, 2023, to Jennifer Ziolkowski, Chief Financial Officer of Vigil Neuroscience, Inc. (the “Company”), related to the above referenced filing made by the Company. The Staff requested a response within ten business days of the Letter. This response is timely submitted. For your convenience, the Staff’s comments are reproduced below in italics, followed by the Company’s responses. *** Form 10-K for the fiscal year Ended December 31, 2022 Controls and Procedures, page 112 1. Please confirm that in your future periodic filings, beginning with your September 30, 2023 Form 10-Q, you will clearly disclose your conclusion regarding the effectiveness of your disclosure controls and procedures pursuant to Item 307 of Regulation S-K. Please confirm that your disclosure controls and procedures were effective for the past two quarters. Response: The Company respectfully acknowledges the Staff’s comment. The Company confirms that it will enhance its disclosures in the Controls and Procedures section in its future filings with the Commission, commencing with the Company’s upcoming Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2023, by providing the Company’s conclusion regarding the effectiveness of the Company’s disclosure controls and procedures pursuant to Item 307 of Regulation S-K. The Company also confirms that the Company’s disclosure controls and procedures were effective at a reasonable assurance level for the past two fiscal quarters that ended on March 31, 2023 and June 30, 2023, respectively. *** If you have any questions relating to the foregoing, please do not hesitate to contact Gabriela Morales-Rivera of Goodwin Procter LLP at (617) 570-1329. Sincerely, /s/ Jennifer Ziolkowski Jennifer Ziolkowski Chief Financial Officer Vigil Neuroscience, Inc. cc: Ivana Magovčević-Liebisch, Vigil Neuroscience, Inc. Christopher Verni, Vigil Neuroscience, Inc. Kingsley L. Taft, Goodwin Procter LLP Gabriela Morales-Rivera, Goodwin Procter LLP