0000000000-19-006301.txt : 20190718 0000000000-19-006301.hdr.sgml : 20190718 20190329165322 ACCESSION NUMBER: 0000000000-19-006301 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20190329 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Akero Therapeutics, Inc. CENTRAL INDEX KEY: 0001744659 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 170 HARBOR WAY CITY: SOUTH SAN FRANCISCO STATE: CA ZIP: 94080 BUSINESS PHONE: 650-487-6488 MAIL ADDRESS: STREET 1: 170 HARBOR WAY CITY: SOUTH SAN FRANCISCO STATE: CA ZIP: 94080 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]4>7!E+UA/8FIE8W0O0V]L;W)3 M<&%C92]$979I8V5',Z%$;3 BU,"VEA6J % M6J %6J %6J %6J %6O ]*WOEK(,D*\X#9H:[]P]6<&19EAU+^GP>RR(B(B(B M(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B+_-A\?'^_O[V]O;Z^OKR\' MGI^?GP[$AY="%(AB43AV^=.M%A$1$1$1$9$?2,H4S\_/CX^/]_?WOP[<'=E- MR6+L]?OW[ZCAZ>GI]?5504-$1$1$1$1$+N;M[>WIZ>GAX6&_WS<"Q:]?O^[O M[^.KQW.(\K]__VZJBLJ1,EY>7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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Amendment No. 1 to Draft Registration Statement on Form S-1 Submitted March 19, 2019 CIK No. 0001744659 Dear Mr. Cheng: We have reviewed your amended draft 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 providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. 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 the information you provide in response to these comments and your amended draft registration statement or filed registration statement, we may have additional comments. Amendment No. 1 to the Draft Registration Statement on Form S-1 Overview, page 1 1. We note your response to prior comment 2. Please disclose the source of the statistics provided in the third paragraph of this section. Dilution, page 70 2. In the first sentence of the third paragraph, it appears that pro forma net tangible book value per share as of December 31, 2018 is $1.14 rather than $69.57. As a related matter, please also revise the corresponding caption in the dilution table. Andrew Cheng Akero Therapeutics, Inc. March 29, 2019 Page 2 You may contact Yolanda Trotter at (202) 551-3472 or Li Xiao at (202) 551-4391 if you have questions regarding comments on the financial statements and related matters. Please contact Chris Edwards at (202) 551-6761 or Coy Garrison at (202) 551-3466 with any other questions. Sincerely, FirstName LastNameAndrew Cheng Division of Corporation Finance Comapany NameAkero Therapeutics, Inc. Office of Healthcare & Insurance March 29, 2019 Page 2 cc: Laurie A. Burlingame FirstName LastName