United States securities and exchange commission logo
August 8, 2020
Iain Ross
Executive Chairman
Silence Therapeutics plc
72 Hammersmith Road
London W14 8TH
United Kingdom
Re: Silence
Therapeutics plc
Amendment No. 1 to
Draft Registration Statement on Form F-1
Submitted July 31,
2020
CIK No. 0001479615
Dear Mr. Ross:
We have reviewed your amended draft offering 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 providing the requested
information and either submitting
an amended draft offering statement or publicly filing your offering
statement on EDGAR. 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 draft offering statement or filed offering statement and the
information you provide in
response to these comments, we may have additional comments.
Amendment No. 1 to Draft Registration Statement on Form F-1
Business
Overview, page 61
1. We note your response
to prior comment 2; however, you continue to state conclusions
regarding efficacy.
Please revise your statements here and on page 48 that your product
candidate SLN360
"silences" genetically controlled expression of Lipoprotein(a), your
product candidate
SLN124 "silences" TMPRSS6 gene expression and your SLN500
program candidates
"silence" C3. You may present objective data resulting from your
trials without
including conclusions related to efficacy in the Business section.
Iain Ross
FirstName LastNameIain
Silence Therapeutics plc Ross
Comapany
August NameSilence Therapeutics plc
8, 2020
August
Page 2 8, 2020 Page 2
FirstName LastName
SLN124 reduced transferrin saturation in -thalassemic mice compared to
deferiprone, page 72
2. We note your response to prior comment 10. Please revise to provide
the basis for your
statement that similar magnitudes of increase in hemoglobin levels are
associated with
"clinically meaningful" improvement in health related quality of life
measures in humans.
You may contact Jenn Do at (202) 551-3743 or Al Pavot at (202) 551-3738
if you have
questions regarding comments on the financial statements and related matters.
Please contact
Ada Sarmento at (202) 551-3798 or Joe McCann at (202) 551-6262 with any other
questions.
Sincerely,
Division of
Corporation Finance
Office of Life
Sciences