SEC Comment Letter 0000000000-22-012866 to LAVA Therapeutics NV (LVTX) (CIK 0001840748)
LAVA Therapeutics NV (LVTX) (CIK 0001840748)
Date: Nov. 29, 2022 · CIK: 0001840748 · Accession: 0000000000-22-012866
AI Filing Summary & Sentiment
File numbers found in text: 001-40241
Letter
United States securities and exchange commission logo November 29, 2022 Fred Powell Chief Financial Officer LAVA Therapeutics N.V. 520 Walnut St, Suite 1150 Philadelphia, PA 19106 Re:LAVA Therapeutics N.V. Form 20-F for the Fiscal Year Ended December 31, 2021 Filed March 24, 2022 File No. 001-40241 Dear Fred Powell: We have limited our review of your filing to the financial statements and related disclosures 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 these comments 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 our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 20-F for the Fiscal Year Ended December 31, 2021 Item 15: Controls and Procedures, page 110 1.Please amend the filing to include management’s assessment of the effectiveness of disclosure controls and procedures as of December 31, 2021. We note the exception identified in Instruction 1 to Item 15 of Form 20-F does not apply to the required assessment in Item 15(a). Item 17: Financial Statements Report of Independent Registered Public Accounting Firm, page F-1 2.We note that your independent registered public accounting firm did not opine on your January 1, 2020 consolidated statement of financial position. Please amend the filing to have your independent registered public accounting firm opine on this statement, or tell us why this is not considered necessary. Refer to Item 8(A)(3) of Form 20-F and Item 2-02 of Regulation S-X.
FirstName LastNameFred Powell Comapany NameLAVA Therapeutics N.V. November 29, 2022 Page 2 FirstName LastName Fred Powell LAVA Therapeutics N.V. November 29, 2022 Page 2 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. You may contact Tara Harkins at (202) 551-3639 or Eric Atallah, Reviewing Accountant, at (202) 551-3663 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
November 29, 2022
Fred Powell
Chief Financial Officer
LAVA Therapeutics N.V.
520 Walnut St, Suite 1150
Philadelphia, PA 19106
Re:LAVA Therapeutics N.V.
Form 20-F for the Fiscal Year Ended December 31, 2021
Filed March 24, 2022
File No. 001-40241
Dear Fred Powell:
We have limited our review of your filing to the financial statements and related
disclosures 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 these comments 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 our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Form 20-F for the Fiscal Year Ended December 31, 2021
Item 15: Controls and Procedures, page 110
1.Please amend the filing to include management’s assessment of the effectiveness of
disclosure controls and procedures as of December 31, 2021. We note the exception
identified in Instruction 1 to Item 15 of Form 20-F does not apply to the required
assessment in Item 15(a).
Item 17: Financial Statements
Report of Independent Registered Public Accounting Firm, page F-1
2.We note that your independent registered public accounting firm did not opine on your
January 1, 2020 consolidated statement of financial position. Please amend the filing to
have your independent registered public accounting firm opine on this statement, or tell us
why this is not considered necessary. Refer to Item 8(A)(3) of Form 20-F and Item 2-02 of
Regulation S-X.
FirstName LastNameFred Powell
Comapany NameLAVA Therapeutics N.V.
November 29, 2022 Page 2
FirstName LastName
Fred Powell
LAVA Therapeutics N.V.
November 29, 2022
Page 2
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.
You may contact Tara Harkins at (202) 551-3639 or Eric Atallah, Reviewing
Accountant, at (202) 551-3663 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences