0000000000-18-030368.txt : 20181107 0000000000-18-030368.hdr.sgml : 20181107 20180926150305 ACCESSION NUMBER: 0000000000-18-030368 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20180926 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Allogene Therapeutics, Inc. CENTRAL INDEX KEY: 0001737287 STANDARD INDUSTRIAL CLASSIFICATION: BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836] IRS NUMBER: 823562771 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 210 EAST GRAND AVENUE CITY: SOUTH SAN FRANCISCO STATE: CA ZIP: 94080 BUSINESS PHONE: (650) 457-2700 MAIL ADDRESS: STREET 1: 210 EAST GRAND AVENUE CITY: SOUTH SAN FRANCISCO STATE: CA ZIP: 94080 PUBLIC REFERENCE ACCESSION NUMBER: 0001193125-18-273504 LETTER 1 filename1.pdf begin 644 filename1.pdf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@(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @"B @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" *(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @( H@(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @"B @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" *(" @(" @(" @(" @(" @(" @(" @(" @(" @"CP_ M>'!A8VME="!E;F0](G7!E+T]B:E-T;3X^:F!R8ARK5VK3,]8B6K3_/_AC0$A3-^O-66EVJ>]" M2E%=NM9R9YHJ(U0[KPRQ^=A'+\;$'WE!&/N1C>$ I@71$[H1/#T$='^D \'APX3/?3#$J6+?.U?2/=?6Y*RW*Y,))8 M)J4Z44O SZ2K*_5&U-T05FWMP&Q;%(M=#FLRAK1S;8[69/(68 "<%T=H#0IE M;F1S=')E86T-96YD;V)J#38@,"!O8FH-/#PO1&5C;V1E4&%R;7,\/"]#;VQU M;6YS(#,O4')E9&EC=&]R(#$R/CXO1FEL=&5R+T9L871E1&5C;V1E+TE$6SPR M13DT.3$P-3-&.#@U-45%-$,V.3$Q0S(W1#4P.30S-#X\1D-#-4)"-$0W1$1& M-#@T.#A!-#(P1D%$0C,V,4%&-S@^72]);F9O(#@@,"!2+TQE;F=T:" T-"]2 M;V]T(#$P(# @4B]3:7IE(#DO5'EP92]84F5F+U=;,2 R(#!=/CYS=')E86T- M"FC>8F)@8&!BS#W+Q,#8S\3 JL'$P,< 9$\ 8CDFQMI+3 P,C !!@!'\P0: J#0IE;F1S=')E86T-96YD;V)J#7-T87)T>')E9@T*,3$V#0HE)45/1@T* end TEXT-EXTRACT 2 filename2.txt September 26, 2018 David Chang, M.D., Ph.D. President and Chief Executive Officer Allogene Therapeutics, Inc. 210 East Grand Avenue South San Francisco, CA 94080 Re: Allogene Therapeutics, Inc. Registration Statement on Form S-1 Filed September 14, 2018 Amendment No. 1 to Registration Statement on Form S-1 Filed September 17, 2018 File No. 333-227333 Dear Mr. Chang, M.D., Ph.D.: We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our September 6, 2018 letter. Registration Statement on Form S-1 Prospectus Summary Overview, page 1 1. We note your response to our prior comment 1. Please substantiate that the autologous therapies described in the last paragraph on page 1 were based on "unprecedented efficacy data." David Chang, M.D., Ph.D. Allogene Therapeutics, Inc. September 26, 2018 Page 2 Summary Financial Data, page 9 2. Given that it appears that the charge associated with the 15% discount inherent in the settlement of the 2018 Notes is not dependent upon your ultimate offering price, please tell us why there is no change in the accumulated deficit amount in the pro forma column or why that amount cannot be determined now. Notes to the Financial Statements Note 12. Subsequent Events Convertible Notes, page F-24 3. Please revise to disclose how you will account for the beneficial conversion features of the convertible notes. You may contact Mark Brunhofer at (202) 551-3638 or Paul Cline at (202) 551-3851 if you have questions regarding comments on the financial statements and related matters. Please contact Tonya K. Aldave at (202) 551-3601 or J. Nolan McWilliams at (202) 551-3217 with any other questions. Sincerely, FirstName LastNameDavid Chang, M.D., Ph.D. Division of Corporation Finance Comapany NameAllogene Therapeutics, Inc. Office of Healthcare & Insurance September 26, 2018 Page 2 cc: Charles J. Bair, Esq. FirstName LastName