SEC Comment Letter 0000000000-23-008544 to CDT Equity Inc. (CDT)
CDT Equity Inc.
Date: Aug. 7, 2023 · CIK: 0001896212 · Accession: 0000000000-23-008544
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-271903
Letter
United States securities and exchange commission logo August 7, 2023 Jack K. Heilbron Chief Executive Officer Murphy Canyon Acquisition Corp. 4995 Murphy Canyon Road, Suite 300 San Diego, CA 92123 Re:Murphy Canyon Acquisition Corp. Amendment No. 2 to Registration Statement on Form S-4 Filed July 28, 2023 File No. 333-271903 Dear Jack K. Heilbron: We have reviewed your amended registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our July 20, 2023 letter. Amendment No. 2 to Form S-4 filed July 28, 2023 Business of Conduit Pharmaceuticals Limited Our Initial Pipeline: AZD1656 and AZD5904, page 150 1.We note your response to our prior comment 8 and the table now included on page 150, notably the last column of the table. Please revise your disclosure to explain how the listed candidates may reach commercialization "following completion of Phase II" rather than following the successful completion of Phase III clinical trials.
FirstName LastNameJack K. Heilbron Comapany NameMurphy Canyon Acquisition Corp. August 7, 2023 Page 2 FirstName LastName Jack K. Heilbron Murphy Canyon Acquisition Corp. August 7, 2023 Page 2 You may contact Li Xiao at 202-551-4391 or Mary Mast at 202-551-3613 if you have questions regarding comments on the financial statements and related matters. Please contact Tyler Howes at 202-551-3370 or Laura Crotty at 202-551-7614 with any other questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Avital Perlman, Esq.
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United States securities and exchange commission logo
August 7, 2023
Jack K. Heilbron
Chief Executive Officer
Murphy Canyon Acquisition Corp.
4995 Murphy Canyon Road, Suite 300
San Diego, CA 92123
Re:Murphy Canyon Acquisition Corp.
Amendment No. 2 to Registration Statement on Form S-4
Filed July 28, 2023
File No. 333-271903
Dear Jack K. Heilbron:
We have reviewed your amended registration statement and have the following
comment. In our comment, we may ask you to provide us with information so we may better
understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to this comment, we may have additional comments. Unless we note
otherwise, our references to prior comments are to comments in our July 20, 2023 letter.
Amendment No. 2 to Form S-4 filed July 28, 2023
Business of Conduit Pharmaceuticals Limited
Our Initial Pipeline: AZD1656 and AZD5904, page 150
1.We note your response to our prior comment 8 and the table now included on page 150,
notably the last column of the table. Please revise your disclosure to explain how the listed
candidates may reach commercialization "following completion of Phase II" rather than
following the successful completion of Phase III clinical trials.
FirstName LastNameJack K. Heilbron
Comapany NameMurphy Canyon Acquisition Corp.
August 7, 2023 Page 2
FirstName LastName
Jack K. Heilbron
Murphy Canyon Acquisition Corp.
August 7, 2023
Page 2
You may contact Li Xiao at 202-551-4391 or Mary Mast at 202-551-3613 if you have
questions regarding comments on the financial statements and related matters. Please contact
Tyler Howes at 202-551-3370 or Laura Crotty at 202-551-7614 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Avital Perlman, Esq.