0000000000-20-007639.txt : 20200930 0000000000-20-007639.hdr.sgml : 20200930 20200819131313 ACCESSION NUMBER: 0000000000-20-007639 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20200819 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: CM Life Sciences, Inc. CENTRAL INDEX KEY: 0001818331 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 851966622 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: C/O CORVEX MANAGEMENT LP STREET 2: 667 MADISON AVENUE CITY: NEW YORK STATE: NY ZIP: 10020 BUSINESS PHONE: 212 474 6700 MAIL ADDRESS: STREET 1: C/O CORVEX MANAGEMENT LP STREET 2: 667 MADISON AVENUE CITY: NEW YORK STATE: NY ZIP: 10020 PUBLIC REFERENCE ACCESSION NUMBER: 0001213900-20-022185 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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Registration Statement on Form S-1 Filed August 14, 2020 File No. 333-246251 Dear Mr. Casdin: We have reviewed your 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. Registration Statement on Form S-1 General 1. We note you disclose on pages 59 and 125 that "the federal courts shall be the exclusive forum for the resolution of any complaint asserting a cause of action arising under the Securities Act against us or any of our directors, officers, other employees or agents." Please state that there is uncertainty as to whether a court would enforce such provision and state that investors cannot waive compliance with the federal securities laws and the rules and regulations thereunder. In that regard, we note that Section 22 of the Securities Act created concurrent jurisdiction for federal and state courts over all suits brought to enforce any duty or liability created by the Securities Act or the rules and regulations thereunder. Eli Casdin CM Life Sciences, Inc. August 19, 2020 Page 2 2. Please expand your disclosure to clarify Casdin Capital's current and future role in connection with any acquisition strategy. In that regard, we note you disclose that you intend to draw upon "Casdin Capital's scientific process" as you evaluate targets, that Casdin Capital will provide you with "a pipeline of proprietary opportunities that will continue to increase as new players enter" and that you intend to leverage its "position as more than just an investor, but a key partner." We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. You may contact Jennifer O'Brien, Staff Accountant, at (202) 551-3721 or Ethan Horowitz, Accounting Branch Chief, at (202) 551-3311 if you have questions regarding comments on the financial statements and related matters. Please contact Karina Dorin, Staff Attorney, at (202) 551-3763 or Loan Lauren Nguyen, Legal Branch Chief, at (202) 551-3642 with any other questions. Sincerely, FirstName LastNameEli Casdin Division of Corporation Finance Comapany NameCM Life Sciences, Inc. Office of Energy & Transportation August 19, 2020 Page 2 cc: Colin Diamond FirstName LastName