SEC Comment Letter 0000000000-23-005560 to GH Research PLC (GHRS) (CIK 0001855129) (GHRS)
GH Research PLC (GHRS) (CIK 0001855129)
Date: May 25, 2023 · CIK: 0001855129 · Accession: 0000000000-23-005560
AI Filing Summary & Sentiment
File numbers found in text: 001-40530
Letter
United States securities and exchange commission logo May 25, 2023 Julie Ryan Vice President, Finance GH Research PLC Joshua Dawson House Dawson Street Dublin 2 D02 RY95 Ireland Re:GH Research PLC Form 20-F for the Fiscal Year Ended December 31, 2022 Filed March 9, 2023 File No. 001-40530 Dear Julie Ryan: 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, 2022 Exhibits 13.1 and 13.2, page 157 1.These exhibits refer to the annual report on Form 20-F for the year ended December 31, 2021. In a full amended filing, please provide corrected certifications pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 that refer to the fiscal year ended December 31, 2022, along with currently dated certifications pursuant to Section 302 of the Act. Consolidated statement of comprehensive income, page F-4 2.In future filings, please present your loss per share to the nearest cent so as not to imply more precision than exists in this calculation.
FirstName LastNameJulie Ryan Comapany NameGH Research PLC May 25, 2023 Page 2 FirstName LastName Julie Ryan GH Research PLC May 25, 2023 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 Gary Newberry at (202) 551-3761 or Daniel Gordon, Senior Advisor, at (202) 551-3486 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
May 25, 2023
Julie Ryan
Vice President, Finance
GH Research PLC
Joshua Dawson House
Dawson Street
Dublin 2
D02 RY95
Ireland
Re:GH Research PLC
Form 20-F for the Fiscal Year Ended December 31, 2022
Filed March 9, 2023
File No. 001-40530
Dear Julie Ryan:
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, 2022
Exhibits 13.1 and 13.2, page 157
1.These exhibits refer to the annual report on Form 20-F for the year ended December 31,
2021. In a full amended filing, please provide corrected certifications pursuant to Section
906 of the Sarbanes-Oxley Act of 2002 that refer to the fiscal year ended December 31,
2022, along with currently dated certifications pursuant to Section 302 of the Act.
Consolidated statement of comprehensive income, page F-4
2.In future filings, please present your loss per share to the nearest cent so as not to imply
more precision than exists in this calculation.
FirstName LastNameJulie Ryan
Comapany NameGH Research PLC
May 25, 2023 Page 2
FirstName LastName
Julie Ryan
GH Research PLC
May 25, 2023
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 Gary Newberry at (202) 551-3761 or Daniel Gordon, Senior Advisor, at
(202) 551-3486 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences