SEC Comment Letter 0000000000-23-012795 to 2seventy bio, Inc. (TSVT) (CIK 0001860782)
2seventy bio, Inc. (TSVT) (CIK 0001860782)
Date: Nov. 22, 2023 · CIK: 0001860782 · Accession: 0000000000-23-012795
AI Filing Summary & Sentiment
File numbers found in text: 001-40791
Letter
United States securities and exchange commission logo November 22, 2023 Chip Baird Chief Operating Officer 2seventy bio, Inc. 60 Binney Street Cambridge, Massachusetts 02142 Re:2seventy bio, Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 Filed March 16, 2023 File No. 001-40791 Dear Chip Baird: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. 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 Fiscal Year Ended December 31, 2022 Exhibits 31.1 and 31.2 , page 1 1.We note that the certifications provided in Exhibits 31.1 and 31.2 do not include paragraph 4(b) and the introductory language in paragraph 4 referring to internal control over financial reporting even though the transition period that allows for these omissions has ended. Please amend the filing to provide revised certifications. Please also assure that the paragraphs within the certifications are numbered since Item 601(b)(31) states that the certifications must be provided exactly as stated therein. Your section 302 certifications included in your Forms 10-Q for the quarters ended March 31, June 30, and September 30, 2023 should be similarly revised. You may file abbreviated amendments that are limited to the cover page, explanatory note, signature page and paragraphs 1, 2, 4 and 5 of the certifications. Refer to Exchange Act Rule 13a-14(a) and Item 601(b)(31) of Regulation S-K.
FirstName LastNameChip Baird Comapany Name2seventy bio, Inc. November 22, 2023 Page 2 FirstName LastName Chip Baird 2seventy bio, Inc. November 22, 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. Please contact Ibolya Ignat at 202-551-3636 or Mary Mast at 202-551-3613 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
Show Raw Text
United States securities and exchange commission logo
November 22, 2023
Chip Baird
Chief Operating Officer
2seventy bio, Inc.
60 Binney Street
Cambridge, Massachusetts 02142
Re:2seventy bio, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed March 16, 2023
File No. 001-40791
Dear Chip Baird:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.
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 Fiscal Year Ended December 31, 2022
Exhibits 31.1 and 31.2 , page 1
1.We note that the certifications provided in Exhibits 31.1 and 31.2 do not include
paragraph 4(b) and the introductory language in paragraph 4 referring to internal control
over financial reporting even though the transition period that allows for these omissions
has ended. Please amend the filing to provide revised certifications. Please also assure that
the paragraphs within the certifications are numbered since Item 601(b)(31) states that
the certifications must be provided exactly as stated therein. Your section 302
certifications included in your Forms 10-Q for the quarters ended March 31, June 30, and
September 30, 2023 should be similarly revised. You may file abbreviated amendments
that are limited to the cover page, explanatory note, signature page and paragraphs 1, 2, 4
and 5 of the certifications. Refer to Exchange Act Rule 13a-14(a) and
Item 601(b)(31) of Regulation S-K.
FirstName LastNameChip Baird
Comapany Name2seventy bio, Inc.
November 22, 2023 Page 2
FirstName LastName
Chip Baird
2seventy bio, Inc.
November 22, 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.
Please contact Ibolya Ignat at 202-551-3636 or Mary Mast at 202-551-3613 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences