CORRESP Filing
Nasus Pharma Ltd
Date: July 28, 2025 · CIK: 0002029039 · Accession: 0001493152-25-011445
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-288582
Letter
Via EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences Re: Nasus Pharma Ltd. (the "Company," "we," "our" and similar terminology) Registration Statement on Form F-1 Filed July 9, 2025 File No. 333-288582
Dear Sirs,
The purpose of this letter is to respond to the comment letter of July 16, 2025, received from the staff (the "Staff") of the U.S. Securities and Exchange Commission regarding the above-mentioned Registration Statement on Form F-1. For your convenience, your original comments appear in bold text, followed by our response. We are concurrently filing Amendment No. 1 to the Registration Statement on Form F-1 ("Amendment No. 1").
Page references in our responses are to Amendment No. 1. Unless otherwise stated, any defined terms in Amendment No. 1 apply within this letter.
Registration Statement on Form F-1
Business
Our Products
Intranasal Epinephrine (NS002), page 90
1. We note your revised disclosure on page 91 discussing data from your enantiomeric stability study between NS002 and Epinephrine. Please revise to disclose additional details about this study, including the number of samples tested, the age and manufacturer of the samples, whether the results are statistically significant and whether you can confirm the samples tested were handled, transported and stored according to the manufacturers' specifications.
Response : In response to the Staff's comment, we have revised the disclosure on pages 91-92 to include additional details about the enantiomeric stability study. The revised disclosure does not include the age of the samples (other than our NS002 sample stored for 24 months), as this data was not collected by the Company; however, the revised disclosure includes the expiration dates of the EpiPen samples used.
If you have any questions or require additional information, please contact our attorneys Eric Victorson, Esq. at (212) 660-3092 or Oded Har-Even, Esq. at (212) 660-5002, each of Sullivan & Worcester LLP.
Sincerely,
Nasus
pharma LTD .
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CORRESP
1
filename1.htm
Nasus
pharma ltd.
Yigal
Alon 65
Tel
Aviv, 6744317, Israel
July
28, 2025
Via
EDGAR
Daniel
Crawford
Alan
Campbell
Securities
and Exchange Commission
Division
of Corporation Finance
Office
of Life Sciences
100
F Street, NE
Washington,
DC 20549
Re:
Nasus
Pharma Ltd. (the "Company," "we," "our" and similar terminology)
Registration
Statement on Form F-1
Filed
July 9, 2025
File
No. 333-288582
Dear
Sirs,
The
purpose of this letter is to respond to the comment letter of July 16, 2025, received from the staff (the "Staff") of the
U.S. Securities and Exchange Commission regarding the above-mentioned Registration Statement on Form F-1. For your convenience, your
original comments appear in bold text, followed by our response. We are concurrently filing Amendment No. 1 to the Registration Statement
on Form F-1 ("Amendment No. 1").
Page
references in our responses are to Amendment No. 1. Unless otherwise stated, any defined terms in Amendment No. 1 apply within this letter.
Registration
Statement on Form F-1
Business
Our
Products
Intranasal
Epinephrine (NS002), page 90
1.
We
note your revised disclosure on page 91 discussing data from your enantiomeric stability study between NS002 and Epinephrine. Please
revise to disclose additional details about this study, including the number of samples tested, the age and manufacturer of the samples,
whether the results are statistically significant and whether you can confirm the samples tested were handled, transported and stored
according to the manufacturers' specifications.
Response :
In response to the Staff's comment, we have revised the disclosure on pages 91-92 to include additional details about the enantiomeric
stability study. The revised disclosure does not include the age of the samples (other than our NS002 sample stored for 24 months), as
this data was not collected by the Company; however, the revised disclosure includes the expiration dates of the EpiPen samples used.
If
you have any questions or require additional information, please contact our attorneys Eric Victorson, Esq. at (212) 660-3092 or Oded
Har-Even, Esq. at (212) 660-5002, each of Sullivan & Worcester LLP.
Sincerely,
Nasus
pharma LTD .
By:
/s/
Udi Gilboa
Executive
Chairman