0001493152-21-001110.txt : 20210323 0001493152-21-001110.hdr.sgml : 20210323 20210114213236 ACCESSION NUMBER: 0001493152-21-001110 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20210114 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BriaCell Therapeutics Corp. CENTRAL INDEX KEY: 0001610820 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 000000000 STATE OF INCORPORATION: A1 FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3RD FLOOR, BELLEVUE CENTRE, 235-15TH STR CITY: WEST VANCOUVER STATE: A1 ZIP: V7T 2X1 BUSINESS PHONE: (604) 921-1810 MAIL ADDRESS: STREET 1: 3RD FLOOR, BELLEVUE CENTRE, 235-15TH STR CITY: WEST VANCOUVER STATE: A1 ZIP: V7T 2X1 FORMER COMPANY: FORMER CONFORMED NAME: Ansell Capital Corp. DATE OF NAME CHANGE: 20140613 CORRESP 1 filename1.htm

 

 

January 14, 2021

 

Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

Division of Corporation Finance

Attention: Franklin Wyman, Lisa Vanjoske, Abby Adams, Joseph McCann

 

Re: BriaCell Therapeutics Corp.

Amendment No. 12 to Registration Statement on Form F-1

Filed December 23, 2020

File No. 333-234292

 

Ladies and Gentlemen:

 

BriaCell Therapeutics Corp. (the “Company”) is hereby submitting Amendment No. 13 to the Company’s Registration Statement on Form F-1 (“Amendment No. 13”). Amendment No. 13 is being filed to (i) include the Company’s financial statements for the fiscal quarter ended October 31, 2020 and (ii) respond to oral comments received from the staff of the Securities and Exchange Commission, relating to the above-referenced Amendment No. 12 to the Registration Statement on Form F-1.

 

Opinion 5.1 and Opinion 5.2 filed with Amendment No. 13 have been revised to remove certain assumptions. Please note that Opinion 5.1 includes an opinion as to the valid issuance of the shares underlying the units.

 

Please do not hesitate to contact me at (212) 930-9700 with any questions or comments regarding this correspondence or on Amendment No. 13 filed herewith. Thank you.

 

  Sincerely,
   
  /s/ Avital Perlman

 

  cc: (via email)  
    Dr. William V. Williams  
    Gregory Sichenzia, Esq.  

 

1185 Avenue of the Americas | 37th Floor | New York, NY | 10036

T (212) 930 9700 | F (212) 930 9725 | WWW.SRF.LAW

 

 

 

 

 

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