United States securities and exchange commission logo
September 6, 2022
Eliot Forster
CEO
F-star Therapeutics, Inc.
Eddeva B920 Babraham Research Campus
Cambridge, United Kingdom CB22 3AT
Re: F-star
Therapeutics, Inc.
Form 10-K for the
year ended December 31, 2021
File Number 1-37718
Dear Mr. Forster:
We have reviewed your filing and have the following comment.
Please respond to
this comment within ten business days or advise us as soon as possible
when you will
respond. If you do not believe our comment is applicable, please tell us
why in your
response. After reviewing your response to this comment, we may have
additional comments.
Form 10-K for the year ending December 31, 2021
Evaluation of Disclosure Controls and Procedures, page 113
1. Consistent with Item
307 of Regulation S-K, please amend your filing to disclose the
conclusions of your
principal executive and principal financial officers regarding the
effectiveness of your
disclosure controls and procedures as of the end of the period
covered by the report -
i.e., December 31, 2021. Please note this comment also applies to
your Forms 10-Q for the
periods ending March 31, 2022, and June 30, 2022. We remind
you that your amended
filings should include updated certifications that are currently
dated and refer to the
respective amendments.
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. You may contact Al Pavot at 202.551.3738 or Terence
O'Brien at
202.551.3355 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences