F-STAR THERAPEUTICS, INC.
Eddeva B920
Babraham Research Campus
Cambridge, CB22 3AT, United Kingdom
September 9, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Al Pavot and Terence O’Brien
RE: | F-star Therapeutics, Inc. (the “Company”) |
Form 10-K for the year ended December 31, 2021
File No. 001-37718
Dear Sir or Madam:
This letter is being submitted in response to the letter dated September 6, 2022 from the Securities and Exchange Commission (the “Commission”) in which the staff of the Commission (the “Staff”) commented on the above-referenced Form 10-K for fiscal year ended December 31, 2021 (the “Form 10-K”).
For the Staff’s convenience, the Staff’s comment has been stated below in its entirety, with the Company’s response set out immediately underneath such comment.
Form 10-K for the year ended December 31, 2021
Evaluation of Disclosure Controls and Procedures, page 113
Response: We respectfully advise the Staff that we have revised the disclosure on page 113 of the Form 10-K to include the conclusion that our disclosure controls and procedures are effective as of December 31, 2021 in accordance with the requirements of Item 307 of Regulation S-K and have included updated certifications by filing an amendment to the Form 10-K.
In addition, we respectfully advise the Staff that we have filed amendments to our subsequent Quarterly Reports on Form 10-Q for the periods ended March 31, 2022 and June 30, 2022 to (i) revise the disclosure on page 36 of our Quarterly Report on Form 10-Q for the period ended March 31, 2022 to include the conclusion that our disclosure controls and procedures are effective as of March 31, 2022, and (ii) revise the disclosure on page 41 of our Quarterly Report on Form 10-Q for the period ended June 30, 2022 to include the conclusion that our disclosure controls and procedures are effective as of June 30, 2022, each in accordance with the requirements of Item 307 of Regulation S-K, and have included updated certifications to each of the aforementioned Quarterly Reports on Form 10-Q, respectively.
Please call Megan Gates or William Hicks of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Company, at (617) 542-6000, with any comments or questions regarding the Form 10-K or the aforementioned Quarterly Reports on Form 10-Q.
Very truly yours,
F-STAR THERAPEUTICS, INC.
/s/ Darlene Deptula-Hicks
Darlene Deptula-Hicks
Chief Financial Officer
cc: | Megan N. Gates, Esq., Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. William C. Hicks, Esq., Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. |