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United States securities and exchange commission logo
March 18, 2021
Jo o Siffert, M.D.
President and Chief Executive Officer
Design Therapeutics, Inc.
6005 Hidden Valley Road, Suite 110
Carlsbad, CA 92011
Re: Design
Therapeutics, Inc.
Registration
Statement on Form S-1
Filed March 5, 2021
File No. 333-253954
Dear Dr. Siffert:
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 filed March 5, 2021
Capitalization, page 80
1. It appears that your
total capitalization reflected in the Actual column should be $34,041
rather than $34,166. If
you continue to believe that your capitalization is $34,166 please
provide us with your
calculation.
Certain Relationships and Related Party Transactions
Consulting Arrangements, page 169
2. Please file as an
exhibit the consulting agreement with Aseem Z. Ansari, Ph.D. or provide
your analysis
identifying how you determined that the agreement did not need to be filed
as an exhibit. Please
refer to Item 601(b)(10) of Regulation S-K.
Jo o Siffert, M.D.
Design Therapeutics, Inc.
March 18, 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 Jeanne Bennett at 202-551-3606 or Vanessa Robertson at
202-551-3649
if you have questions regarding comments on the financial statements and
related
matters. Please contact Kasey Robinson at 202-551-5880 or Jeffrey Gabor at
202-551-2544 with
any other questions.
Sincerely,
FirstName LastNameJo o Siffert, M.D.
Division of
Corporation Finance
Comapany NameDesign Therapeutics, Inc.
Office of Life
Sciences
March 18, 2021 Page 2
cc: Kenneth Rollins, Esq.
FirstName LastName