November 23, 2016
Via EDGAR
Suzanne Hayes
Assistant Director
Office of Healthcare and Insurance
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-3628
Re: | Arrowhead Pharmaceuticals, Inc. |
Registration Statement on Form S-3
Filed October 28, 2016
File No. 333-214315
Dear Ms. Hayes:
On behalf of our client, Arrowhead Pharmaceuticals, Inc. (Arrowhead), set forth below is Arrowheads response to comments of the staff (the Staff) of the U.S. Securities and Exchange Commission (the Commission) contained in the comment letter, dated November 14, 2016 (the Comment Letter), with respect to the above referenced Registration Statement on Form S-3 (as amended, the S-3). On the date hereof, Arrowhead has filed Amendment No. 1 to the S-3, incorporating the changes described herein.
Exhibit Index
1. | We note your indication that you may file Exhibit 25.1 as an exhibit to a report filed under the Exchange Act to be incorporated by reference to this registration statement or to a post-effective amendment to the registration statement. Please note that you must separately file the Form T-1 under the electronic form type 305B2 and not in a post-effective amendment or in a Form 8-K. Please refer to Question 206.01 of the Trust Indenture Act of 1939 Compliance and Disclosure Interpretations, available at http://www.sec.gov/divisions/corpfin/guidance/tiainterp.htm. Please revise your exhibit index accordingly. |
Response:
Arrowhead confirms that it intends to file the Form T-1 separately under the electronic form type 305B2 in accordance with Section 305(B)(2) of the Trust Indenture Act of 1939, as amended, and the Staffs response to Question 206.01 of the Trust Indenture Act of 1939 Compliance and Disclosure Interpretations. The Company has revised the Exhibit Index to the S-3 to include the following footnote with respect to Exhibit 25.1:
To be filed, if necessary, separately under electronic form type 305B2 in accordance with Section 305(b)(2) of the Trust Indenture Act of 1939, as amended.
November 23, 2016
Page 2
If we can be of any further assistance, or if you have any questions regarding the concerns detailed in this letter, please do not hesitate to call me at (415) 393-8375.
Sincerely, |
/s/ Ryan A. Murr |
Ryan A. Murr |
cc: | Christopher Anzalone |
Chief Executive Officer
Arrowhead Pharmaceuticals, Inc..