0001171843-17-005049.txt : 20170919 0001171843-17-005049.hdr.sgml : 20170919 20170814163302 ACCESSION NUMBER: 0001171843-17-005049 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20170814 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PROTEON THERAPEUTICS INC CENTRAL INDEX KEY: 0001359931 STANDARD INDUSTRIAL CLASSIFICATION: BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 WEST STREET CITY: WALTHAM STATE: MA ZIP: 02451 BUSINESS PHONE: 781-890-0102 MAIL ADDRESS: STREET 1: 200 WEST STREET CITY: WALTHAM STATE: MA ZIP: 02451 CORRESP 1 filename1.htm

 

 

 

Julio E. Vega

Partner

+1.617.951.8901

julio.vega@morganlewis.com

 

 

August 14, 2017

 

Via EDGAR and Federal Express

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attention:          Proteon Therapeutics, Inc. (CIK No. 0001359931)
 Suzanne Hayes
 Assistant Director
 Office of Healthcare and Insurance

 

Re:Proteon Therapeutics, Inc. (CIK No. 0001359931)

Registration Statement on Form S-3

Filed August 3, 2017

File No. 333-219676

 

Dear Ms. Hayes:

 

On behalf of our client, Proteon Therapeutics, Inc., a Delaware corporation (the “Company”), set forth below is the Company’s response to the comment of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”), as presented by Irene Paik to Christina Bailey via teleconference on August 9, 2017 beginning at approximately 2:30 p.m. Eastern Time (the “Teleconference”), relating to the Registration Statement on Form S-3 filed with the Commission on August 3, 2017 (the “Registration Statement”).

 

On behalf of the Company, we are concurrently filing via EDGAR an amended Registration Statement on Form S-3 (the “Amendment”). We are providing to the Staff, by overnight delivery, a courtesy package containing copies of this letter and the Amendment, including versions that are marked to show changes to the Registration Statement.

 

 

 

United States Securities and Exchange Commission

August 14, 2017

Page 2

 

 

Set forth below is the response of the Company to the comment discussed during the Teleconference. The comment is printed below in bold and is followed by the Company’s response.

 

1.Please revise the Registration Statement to include, in the “Incorporation by Reference” section beginning on page 16 of the Registration Statement, references to the Current Reports on Form 8-K filed by the Company with the Commission on June 22, 2017 and June 26, 2017.

 

Response: In response to the Staff’s comment, the Company has amended the Registration Statement to include references to the Current Reports on Form 8-K filed by the Company with the Commission on June 22, 2017 and June 26, 2017. These references appear on page 16 of the Amendment.

 

Thank you for your prompt attention to the Company’s response to the Staff’s comment. Please contact me at (617) 951-8901 or George Eldridge, Chief Financial Officer at the Company, at 781-890-0102 x1026 with any questions or further comments regarding our response to the Staff’s comment.

 

Sincerely,

 

/s/ Julio E. Vega

 

Julio E. Vega

 

cc:      George Eldridge, Proteon Therapeutics, Inc.

 

 

 

 

 

 

 

 

GRAPHIC 2 logo.jpg GRAPHIC begin 644 logo.jpg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end