0000000000-18-035631.txt : 20190220 0000000000-18-035631.hdr.sgml : 20190220 20181116160731 ACCESSION NUMBER: 0000000000-18-035631 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20181116 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Adaptimmune Therapeutics PLC CENTRAL INDEX KEY: 0001621227 STANDARD INDUSTRIAL CLASSIFICATION: BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836] IRS NUMBER: 000000000 STATE OF INCORPORATION: X0 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 60 JUBILEE AVENUE STREET 2: MILTON PARK CITY: ABINGDON, OXFORDSHIRE STATE: X0 ZIP: OX14 4RX BUSINESS PHONE: 44 1235 430000 MAIL ADDRESS: STREET 1: 60 JUBILEE AVENUE STREET 2: MILTON PARK CITY: ABINGDON, OXFORDSHIRE STATE: X0 ZIP: OX14 4RX FORMER COMPANY: FORMER CONFORMED NAME: Adaptimmune Ltd DATE OF NAME CHANGE: 20141001 PUBLIC REFERENCE ACCESSION NUMBER: 0001104659-18-017694 LETTER 1 filename1.pdf begin 644 filename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MRP0:#0IE;F1S=')E86T-96YD;V)J#7-T87)T>')E9@T*,3$V#0HE)45/1@T* end TEXT-EXTRACT 2 filename2.txt November 16, 2018 Adrian Rawcliffe Chief Financial Officer Adaptimmune Therapeutics PLC 60 Jubilee Avenue, Milton Park Abingdon, Oxfordshire OX14 4RX United Kingdom Re: Adaptimmune Therapeutics PLC Form 10-K for the Fiscal Year Ended December 31, 2017 Filed March 15, 2018 Form 10-Q for the Quarterly Period Ended June 30, 2018 Filed August 2, 2018 File No. 001-37368 Dear Mr. Rawcliffe: We have reviewed your October 18, 2018 response to our comment letter and have the following comment. In our comment, we ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our September 28, 2018 letter. Adrian Rawcliffe Adaptimmune Therapeutics PLC November 16, 2018 Page 2 Form 10-Q for the Quarterly Period Ended June 30, 2018 Financial Statements Notes to Unaudited Condensed Consolidated Financial Statements Note 2 - Summary of Significant Accounting Policies (f) New Accounting Pronouncements Adopted in the Period Revenue from Contracts with Customers, page 12 1. Please refer to prior comment 1. We acknowledge the information provided in your response but continue to be concerned about the adequacy of your disclosure regarding the significant terms of the GSK agreement. Provide proposed disclosure that separately quantifies aggregate milestones by development, regulatory and commercial categories for each of the NY-ESO and the PRAME programs. In this regard, on page 9 of the 2017 Form 10-K, you state that potential development milestones related to the PRAME program could amount to approximately $300 million, if GSK exercises its option and successfully develops this target in more than one indication and more than one HLA type. Please tell us the basis for assuming the development of more than one indication and type. Alternatively, disclose the amount of development milestones per indication and type and the number of potential indications and types. You may contact Keira Nakada at 202-551-3659 or Frank Wyman at 202-551-3660 with any questions. FirstName LastNameAdrian Rawcliffe Sincerely, Comapany NameAdaptimmune Therapeutics PLC November 16, 2018 Page 2 Division of Corporation Finance FirstName LastName