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United States securities and exchange commission logo
July 15, 2021
Faraz Ali
Chief Executive Officer
Tenaya Therapeutics, Inc.
171 Oyster Point Boulevard, 5th Floor
South San Francisco, CA 94080
Re: Tenaya
Therapeutics, Inc.
Registration
Statement on Form S-1
Filed July 9, 2021
333-257820
Dear Mr. Ali:
We have reviewed your registration statement and have the
following comment. 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 this comment, we may have additional comments.
Form S-1
Prospectus Summary
Our Pipeline, page 4
1. We note your response
to comment 2 and your revised disclosure in the pipeline table. We
reissue in part our
prior comment. The table continues to include separate line items
for Next Generation
Capsids" and "New Generation Target Identification Methods that
are all in the early
stages of discovery. We further note that these programs are vague and
do not appear to be
discussed in detail in the prospectus, including the summary, business,
use of proceeds or MD&A
sections. Please limit your table to product candidates that are
sufficiently material
to your business to warrant inclusion in your table. If these general
programs are material,
identify the indications and expand your disclosure elsewhere to
identify more
specifically these programs or candidates.
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.
Faraz Ali
Tenaya Therapeutics, Inc.
July 15, 2021
Page 2
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 Tracey Houser at 202-551-3736 or Brian Cascio at
202-551-3676 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Tom Kluck at 202-551-3233 or Suzanne Hayes at 202-551-3675 with any
other
questions.
Sincerely,
FirstName LastNameFaraz Ali
Division of
Corporation Finance
Comapany NameTenaya Therapeutics, Inc.
Office of Life
Sciences
July 15, 2021 Page 2
cc: Jennifer Knapp
FirstName LastName