0000000000-22-012890.txt : 20230104 0000000000-22-012890.hdr.sgml : 20230104 20221129173005 ACCESSION NUMBER: 0000000000-22-012890 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20221129 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Disc Medicine, Inc. CENTRAL INDEX KEY: 0001816736 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 851613057 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 300 ONE KENDALL SQUARE, 3RD FLOOR CITY: CAMBRIDGE STATE: MA ZIP: 02139 BUSINESS PHONE: (617) 401-4400 MAIL ADDRESS: STREET 1: 300 ONE KENDALL SQUARE, 3RD FLOOR CITY: CAMBRIDGE STATE: MA ZIP: 02139 FORMER COMPANY: FORMER CONFORMED NAME: Gemini Therapeutics, Inc. /DE DATE OF NAME CHANGE: 20210209 FORMER COMPANY: FORMER CONFORMED NAME: FS Development Corp. 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Amendment No. 3 to Registration Statement on Form S-4 Filed November 23, 2022 File No. 333-267276 Dear Georges Gemayel: 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 November 17, 2022 letter. Amendment No. 3 to Registration Statement on Form S-4 Risk Factors Risks Related to the Merger, page 23 1. We reissue comment 2 in part. Revise the risk factor to specifically address the fact that the projections do not consider the risk that none of the Disc product candidates receive FDA approval. We note this disclosure in the revisions on page 150 in response to our prior comments. Summary of Financial Analysis, page 157 2. We note your response to comment 4 and your revised disclosure on page 157. Please also explain here what factors led SVB Securities to use a discount rate ranging from 10% to Georges Gemayel, Ph.D. Gemini Therapeutics, Inc. November 29, 2022 Page 2 12%. In the alternative, if the range was provided by Gemini management, please disclose that information and any associated parameters provided by Gemini. You may contact Tara Harkins at 202-551-3639 or Brian Cascio at 202-551-3676 if you have questions regarding comments on the financial statements and related matters. Please contact Jessica Ansart at 202-551-4511 or Abby Adams at 202-551-6902 with any other questions. Sincerely, FirstName LastNameGeorges Gemayel, Ph.D. Division of Corporation Finance Comapany NameGemini Therapeutics, Inc. Office of Life Sciences November 29, 2022 Page 2 cc: Mark Nylen, Esq. FirstName LastName