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United States securities and exchange commission logo
February 25, 2021
Mark Manfredi, Ph.D.
President and Chief Executive Officer
Ikena Oncology, Inc.
50 Northern Avenue
Boston, MA 02210
Re: Ikena Oncology,
Inc.
Amendment No. 1 to
Draft Registration Statement on Form S-1
Submitted February
11, 2021
CIK No. 0001835579
Dear Dr. Manfredi:
We have reviewed your amended draft registration 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 registration statement or publicly filing your
registration 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 the information you provide in response to these
comments and your
amended draft registration statement or filed registration statement, we
may have additional
comments.
Amendment No. 1 to the Draft Registration Statement on Form S-1
Prospectus Summary
Overview, page 1
1. We note your revised
disclosure in response to comment 1 in our letter dated February 6,
2021. To provide
context for your product pipeline table and the corresponding
discussion of your
programs, please revise your prospectus summary to disclose that
developing your product
candidates will require Phase 1, 2 and 3 clinical trials that will
take years to complete.
Mark Manfredi, Ph.D.
Ikena Oncology, Inc.
February 25, 2021
Page 2
You may contact Tracie Mariner at 202-551-3744 or Mary Mast at
202-551-3613 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Kasey Robinson at 202-551-5880 or Suzanne Hayes at 202-551-3675 with
any other
questions.
Sincerely,
FirstName LastNameMark Manfredi, Ph.D.
Division of Corporation
Finance
Comapany NameIkena Oncology, Inc.
Office of Life Sciences
February 25, 2021 Page 2
cc: William D. Collins
FirstName LastName