United States securities and exchange commission logo
November 30, 2023
Johan (Thijs) Spoor
Chief Executive Officer
Perspective Therapeutics, Inc.
2401 Elliott Avenue, Suite 320
Seattle, WA 98121
Re: Perspective
Therapeutics, Inc.
Registration
Statement on Form S-3
Filed November 17,
2023
File No. 333-275638
Dear Johan (Thijs) Spoor:
We have conducted a limited review of your registration statement
and have the
following comments.
Please respond to this letter by amending your registration
statement and providing the
requested information. If you do not believe a 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 letter, we may have additional comments.
Registration Statement on Form S-3
General
1. It appears that the
aggregate market value of the shares of your common stock held by
non-affiliates during
the 60 days prior to November 17, 2023, did not appear to exceed the
$75 million threshold
that General Instruction I.B.1 of Form S-3 specifies. Please provide
us with your analysis
demonstrating your ability to use Form S-3 pursuant to General
Instruction I.B.1.
Alternatively, if you are relying on General Instruction I.B.6 for S-
3 eligibility, please
include the information required pursuant to Instruction 7 to General
Instruction I.B.6.
2. In your Form 10-Q filed
for the quarter ended September 30, 2023, you note that the
results of operations
for Viewpoint Molecular Targeting, Inc. following the acquisition
that closed February 3,
2023, disclosed on Form 8-K as amended on April 21, 2023, are
only reflected
post-acquisition. Please advise what consideration was given to providing a
pro forma income
statement for the nine months ended September 30, 2023, which would
Johan (Thijs) Spoor
Perspective Therapeutics, Inc.
November 30, 2023
Page 2
include the pre-acquisition period of January 1, 2023 to February 3,
2023, under Article
11 of Regulation S-X. Additionally, please file as an exhibit a consent
from Weinberg
& Company, P.A., as was included with the Form 8-K.
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.
Please contact Benjamin Richie at 202-551-7857 or Margaret Schwartz at
202-551-7153
with any other questions.
Sincerely,
FirstName LastNameJohan (Thijs) Spoor Division of
Corporation Finance
Office of
Industrial Applications and
Comapany NamePerspective Therapeutics, Inc.
Services
November 30, 2023 Page 2
cc: Andrew Strong
FirstName LastName