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UPLOAD Filing

Tenaya Therapeutics, Inc.
Date: Aug. 26, 2025 · CIK: 0001858848 · Accession: 0000000000-25-009101

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File numbers found in text: 001-40656

Date
August 26, 2025
Author
Division of
Form
UPLOAD
Company
Tenaya Therapeutics, Inc.

Letter

Re: Tenaya Therapeutics, Inc. Form 10-K for the Year Ended December 31, 2024 File No. 001-40656 Dear Faraz Ali:

August 26, 2025

Faraz Ali Chief Executive Officer Tenaya Therapeutics, Inc. 171 Oyster Point Boulevard, Suite 500 South San Francisco, CA 94080

We have reviewed your filing and have the following comments.

Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to this letter, we may have additional comments.

Form 10-K for the Year Ended December 31, 2024 Part I Item 1. Business Our Gene Therapy Programs TN-201: Gene Therapy for MYBPC3-associated HCM, page 7

1. We note your disclosures describing TN-201 as "potential first-in class and best-in- class" and describing trial results as "encouraging" with respect to interim safety and biopsy data. Please note that safety and efficacy determinations are the exclusive authority of the FDA or equivalent foreign regulator. In future filings, please refrain from providing such conclusory statements regarding safety and efficacy and replace such statements with a discussion of the objective data based on your trial observations, such as indicating that the product candidate was well tolerated, providing a descriptions of any serious adverse events with the number of instances each type of event was observed, and indicating how many times the trial endpoints were met or were not met. Similarly, refrain from describing TN-401 as a "potential best-in-class AAV-based gene therapy." August 26, 2025 Page 2

Intellectual Property , page 18

2. Please revise future filings to disclose the specific jurisdictions for your issued and pending foreign patents for each patent family. 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.

Please 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 Daniel Crawford at 202-551-7767 or Laura Crotty at 202-551-7614 with any other questions.

Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Jennifer Drimmer, J.D.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 August 26, 2025

Faraz Ali
Chief Executive Officer
Tenaya Therapeutics, Inc.
171 Oyster Point Boulevard, Suite 500
South San Francisco, CA 94080

 Re: Tenaya Therapeutics, Inc.
 Form 10-K for the Year Ended December 31, 2024
 File No. 001-40656
Dear Faraz Ali:

 We have reviewed your filing and have the following comments.

 Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your
response.

 After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Year Ended December 31, 2024
Part I
Item 1. Business
Our Gene Therapy Programs
TN-201: Gene Therapy for MYBPC3-associated HCM, page 7

1. We note your disclosures describing TN-201 as "potential first-in class
and best-in-
 class" and describing trial results as "encouraging" with respect to
interim safety and
 biopsy data. Please note that safety and efficacy determinations are the
exclusive
 authority of the FDA or equivalent foreign regulator. In future filings,
please refrain
 from providing such conclusory statements regarding safety and efficacy
and replace
 such statements with a discussion of the objective data based on your
trial
 observations, such as indicating that the product candidate was well
tolerated,
 providing a descriptions of any serious adverse events with the number
of instances
 each type of event was observed, and indicating how many times the trial
endpoints
 were met or were not met. Similarly, refrain from describing TN-401 as a
"potential
 best-in-class AAV-based gene therapy."
 August 26, 2025
Page 2

Intellectual Property , page 18

2. Please revise future filings to disclose the specific jurisdictions for
your issued and
 pending foreign patents for each patent family.
 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.

 Please 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 Daniel Crawford at 202-551-7767 or Laura Crotty at
202-551-7614
with any other questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Life
Sciences
cc: Jennifer Drimmer, J.D.
</TEXT>
</DOCUMENT>