View:
United States securities and exchange commission logo
February 10, 2021
Sean Ekins
VP of Finance
AVITA Medical, Inc.
28159 Avenue Stanford
Suite 220
Valencia, CA 91355
Re: AVITA Medical, Inc.
Form 10-K for the
fiscal year ended June 30, 2020
Filed August 27,
2020
File No. 1-39059
Dear Mr. Ekins:
We have limited our review of your filing to the financial
statements and related
disclosures 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 these comments within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe our
comments apply to your facts and circumstances, please tell us why in
your response.
After reviewing your
response to these comments, we may have additional comments.
Form 10-K for the fiscal year ended June 30, 2020
Item 9A. Controls and Procedures, page 49
1. Please amend the 10-K
to revise Management's Report on Internal Control over Financial
Reporting to
specifically state whether or not the internal control over financial reporting
was effective as of
June 30, 2020. Your current disclosure refers to disclosure controls
and procedures, which
is separately assessed under "Evaluation of Disclosure Controls
and Procedures".
Include updated management certifications as required.
Consolidated Statements of Operations, page F-4
2. Please tell us how your
presentation of a separate line item for stock-based compensation
complies with SAB Topic
14F.
Sean Ekins
AVITA Medical, Inc.
February 10, 2021
Page 2
In closing, 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 Jenn Do at (202) 551-3743 or Vanessa Robertson at (202)
551-
3649 with any questions.
FirstName LastNameSean Ekins Sincerely,
Comapany NameAVITA Medical, Inc.
Division of
Corporation Finance
February 10, 2021 Page 2 Office of Life
Sciences
FirstName LastName