0000000000-21-009837.txt : 20211022 0000000000-21-009837.hdr.sgml : 20211022 20210811153004 ACCESSION NUMBER: 0000000000-21-009837 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20210811 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Science 37 Holdings, Inc. CENTRAL INDEX KEY: 0001819113 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMMERCIAL PHYSICAL & BIOLOGICAL RESEARCH [8731] IRS NUMBER: 844278203 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 600 CORPORATE POINTE STREET 2: SUITE 320 CITY: CULVER CITY STATE: CA ZIP: 90230 BUSINESS PHONE: (984)377-3737 MAIL ADDRESS: STREET 1: 600 CORPORATE POINTE STREET 2: SUITE 320 CITY: CULVER CITY STATE: CA ZIP: 90230 FORMER COMPANY: FORMER CONFORMED NAME: Lifesci Acquisition II Corp. 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MP-7//.?FRH&IP%:##S!A8HE+\IT7]K'U_XYA9H$*96YD7!E+T-A=&%L;VFUO;&EN86HI+T-R96%T:6]N1&%T92A$.C(P,C$P M.#$Q,34R,3,V+3 T)S P)RDO4')O9'5C97(H:51E>'2N(#4N-"XU(*DR,# P M+3(P,3,@,50S6%0@0E9"02!<*$%'4$PM=F5R8 %/F2VY<;8,YUV"-D.4?&+V1?$KR^3_69XR6 ^'7J!"UC>^ MX%1I(U^+C>LXOE2ALU[-?1T:YUNU=7[FH[OW3Z'*\-W\07IW3=SE$ET^"M?^ ML7G$FPS8S$#Z TSMB7L*96YD'0M-2XT+C4* TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 11, 2021 Andrew McDonald Chief Executive Officer Lifesci Acquisition II Corp. 250 W 55th St #3401 New York, NY 10019 Re: Lifesci Acquisition II Corp. Registration Statement on Form S-4 Filed July 28, 2021 File No. 333-258205 Dear Mr. McDonald: We have reviewed your registration statement and have the following comment. In our comment, 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 comment applies 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 our comment, we may have additional comments. Form S-4 filed July 28, 2021 Science 37 Projected Sales ($M), page 91 1. We note your reference to revised disclosure on page 91 in response to comment 11. The disclosure here appears to provide a basis for how LSAQ determined the valuation for Science 37. However, the disclosure does not appear to speak to the underlying assumptions of Science 37's sales projections so stockholders can evaluate the projections and their reasonableness when making their investment decision. For example, please tell us the nature of the figures excluded from your valuation. In this regard, we note your disclosure that "[t]he board further noted that Science 37 s projected 2021E 2023E sales CAGR of 87.1% was the highest among its peer group (excluding figures deemed by LSAQ management to be not meaningful)." Andrew McDonald Lifesci Acquisition II Corp. August 11, 2021 Page 2 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 Scott Anderegg at 202-551-3342 or Jennifer L pez at 202-551-3792 if you have any questions. FirstName LastNameAndrew McDonald Sincerely, Comapany NameLifesci Acquisition II Corp. Division of Corporation Finance August 11, 2021 Page 2 Office of Trade & Services FirstName LastName