SEC Comment Letter 0000000000-24-012911 to CG Oncology, Inc. (CGON) (CIK 0001991792) (CGON)
CG Oncology, Inc. (CGON) (CIK 0001991792)
Date: Nov. 21, 2024 · CIK: 0001991792 · Accession: 0000000000-24-012911
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November 21, 2024
Arthur Kuan
Chairman and Chief Executive Officer
CG Oncology, Inc.
400 Spectrum Center Drive, Suite 2040
Irvine, CA 92618
Re:CG Oncology, Inc.
Draft Registration Statement on Form S-1
Submitted November 14, 2024
CIK No. 0001991792
Dear Arthur Kuan:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Tamika Sheppard at 202-551-8346 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Charles S. Kim