0000000000-21-000999.txt : 20210406 0000000000-21-000999.hdr.sgml : 20210406 20210127103009 ACCESSION NUMBER: 0000000000-21-000999 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20210127 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: ARROWHEAD PHARMACEUTICALS, INC. CENTRAL INDEX KEY: 0000879407 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 460408024 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 177 E COLORADO BLVD STREET 2: SUITE 700 CITY: PASADENA STATE: CA ZIP: 91105 BUSINESS PHONE: 626-696-4702 MAIL ADDRESS: STREET 1: 177 E COLORADO BLVD STREET 2: SUITE 700 CITY: PASADENA STATE: CA ZIP: 91105 FORMER COMPANY: FORMER CONFORMED NAME: ARROWHEAD RESEARCH CORP DATE OF NAME CHANGE: 20040112 FORMER COMPANY: FORMER CONFORMED NAME: INTERACTIVE GROUP INC DATE OF NAME CHANGE: 20020509 FORMER COMPANY: FORMER CONFORMED NAME: INTERACTIVE INC DATE OF NAME CHANGE: 19940224 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$1&3"Q\<'QA6_?__&K *98K_? 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M/Z+F-3XF^8P;2+?CF>&+3%425Y4Q3T7),-FGRO5<(;')A.I;EHENB"]%QN$F M$6:H]3_>37\ ?L9.2 IE;F1S=')E86T*96YD;V)J"C$Q(# @;V)J"CP\+U1Y M<&4O0V%T86QO9R]086=E7!E+T]B:E-T;2].(#4O3&5N9W1H(#(R-B]& M:7)S=" R.2]&:6QT97(O1FQA=&5$96-O9&4^/G-TR<5?!"] R&0G4BYDU+9"CKQZNKR=&0\TB9V>[<\D. M$]O%XR_C/[P\*?TGD!:._8A8ZX;=(+=-8>Z;^]=O4]I*FUILM)D:IQ]XU1U: MW^5;YF4@,30O1FEL=&5R+T9L871E M1&5C;V1E/CYS=')E86T*>)QC8&#X_Y^1@9^!@9%)DH&!B8&#@0E$,#.F'()P M64 $ V/^4B"1K0418V3,:P9R\S8R@,#__P /[ E)"F5N9'-T')E9@HR.#@Y.0HE)45/1@H! end TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 27, 2021 Christopher Anzalone Chief Executive Officer Arrowhead Pharmaceuticals, Inc. 177 E. Colorado Blvd, Suite 700 Pasadena, California 91105 Re: Arrowhead Pharmaceuticals, Inc. Form 10-K for the fiscal year ended September 30, 2020 Filed November 23, 2020 File No. 001-38042 Dear Mr. Anzalone: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. In our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to the comments 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 comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to the comments, we may have additional comments. Form 10-K for the fiscal year ended September 30, 2020 Management's Discussion and Analysis of Financial Condition and Results of Operations Results of Operations Operating Expenses, page 55 1. You have omitted a discussion and analysis of changes in operating expenses between FY 2019 and FY 2018. In future filings, please provide a complete discussion and analysis of operating results for each period presented, or identify the location in the prior filing where the omitted discussion may be found in accordance with with Instruction 1 to Item 303(a) of Regulation S-K. Research and Development Expenses, page 55 2. Please expand your presentation to include a quantification of development costs for individual research and development projects, as presented in the pipeline chart on page 1, and an explanation of key factors underlying changes in these amounts from the earliest Christopher Anzalone Arrowhead Pharmaceuticals, Inc. January 27, 2021 Page 2 period presented. If you do not separately track costs by individual project, please disclose this fact. In closing, 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. You may contact Frank Wyman at 202-551-3660 or Li Xiao at 202-551-4391 with any questions. FirstName LastNameChristopher Anzalone Sincerely, Comapany NameArrowhead Pharmaceuticals, Inc. Division of Corporation Finance January 27, 2021 Page 2 Office of Life Sciences FirstName LastName