0001493152-17-013965.txt : 20180103 0001493152-17-013965.hdr.sgml : 20180103 20171129172708 ACCESSION NUMBER: 0001493152-17-013965 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20171129 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ONCOSEC MEDICAL Inc CENTRAL INDEX KEY: 0001444307 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 980573252 STATE OF INCORPORATION: NV FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5820 NANCY RIDGE DRIVE CITY: SAN DIEGO STATE: CA ZIP: 92121 BUSINESS PHONE: (858) 210-7333 MAIL ADDRESS: STREET 1: 5820 NANCY RIDGE DRIVE CITY: SAN DIEGO STATE: CA ZIP: 92121 FORMER COMPANY: FORMER CONFORMED NAME: NetVentory Solutions, Inc. DATE OF NAME CHANGE: 20080902 CORRESP 1 filename1.htm

 

12531 High Bluff Drive

San Diego, California

92130-2040

 

Telephone: 858.720.5100

Facsimile: 858.720.5125

 

www.mofo.com

morrison foerster llp

 

beijing, berlin, brussels, denver,

hong kong, london, los angeles,

new york, northern virginia,

palo alto, sacramento, san diego,

san francisco, shanghai, singapore,

tokyo, washington, d.c.

 

November 29, 2017

 

Via UPS

 

United States Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attention:

Irene Paik, Attorney Advisor

 

Erin Jaskot

 

Re: OncoSec Medical Incorporated
 

Registration Statement on Form S-1

 

Filed November 15, 2017

  File No. 333-221594

 

Dear Ms. Paik:

 

On behalf of our client, OncoSec Medical Incorporated (the “Company”), this letter responds to the comments received from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) in the Staff’s letter to the Company dated November 24, 2017, with respect to the Registration Statement on Form S-1 (File No. 333-221594) filed on November 15, 2017 (“Registration Statement”). For convenience, the numbers of the responses set forth below correspond to the numbered comments in the Staff’s letter, and the text of the Staff’s comments appear in bold and italicized type and the Company’s responses appear immediately after such comments in regular type. Capitalized terms used but not otherwise defined herein have the meanings ascribed to them in the Registration Statement.

 

If the Staff would like marked copies of Amendment No. 1 to the Registration Statement as filed with the Commission on the date hereof (“Amendment No. 1”) marked against the Registration Statement, please so advise and we would be happy to provide them.

 

 
 

 

 

Page Two

 

1. We note that your registration statement incorporates by reference your Form 10-K for the fiscal year ended July 31, 2017, which in turn incorporates by reference Part III information from a proxy statement that you have not yet filed. Please be advised that we cannot accelerate the effective date of your registration statement until you have amended your Form 10-K to include Part III information or filed the definitive proxy statement. Once your amended Form 10-K or definitive proxy statement is filed, please revise this section to incorporate by reference such filing. Please refer to Compliance and Disclosure Interpretations, Securities Act Forms Question 123.01 and Regulation SK Question 117.05 for guidance.

 

Response:

 

On November 28, 2017, the Company filed with the Commission Amendment No. 1 to its Annual Report on Form 10-K for the fiscal year ended July 31, 2017 and its definitive proxy statement. The Company has revised the incorporation by reference in Amendment No. 1 to reflect such filings.

 

2. We note that you have a pending request for confidential treatment. Please be advised that we will not be in a position to declare your registration statement effective until we resolve any issues concerning the confidential treatment request.

 

Response:

 

The Company respectfully acknowledges this comment and filed an amended confidential treatment request with the Commission on November 29, 2017.

 

* * * * * * *

 

 
 

 

 

Page Three

 

We appreciate your time and attention to the response to the Staff’s comments set forth in this letter. We would be happy to answer any questions you may have in connection with the same and/or provide you with any additional information. Please direct any such questions or requests to me at (858) 314-7603 (telephone) or skalansky@mofo.com (electronic mail). Please also direct any further comments via electronic mail to me, Steven G. Rowles (srowles@mofo.com) and Richard Slansky (rslansky@oncosec.com).

 

Very truly yours,  
   
/s/ Shai Kalansky  
Shai Kalansky  

 

cc: Steven G. Rowles, Esq., Morrison & Foerster LLP
  Richard Slansky, Chief Financial Officer, OncoSec Medical Incorporated

 

 
 

 

 

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