Aprea Therapeutics, Inc. (APRE) – Company response
2026-03-16 · Re: (the “Company”) Registration Statement on Form S-3 Filed February 20, 2026 · Accession 0001104659-26-028073 · Explained / pushed back
Financial Statement Requirements (Reg S-X)
2026-03-16 · (the “Company”) Registration Statement on Form S-3 Filed February 20, 2026 · Comment 1 · Staff Comment Explained / pushed back
Staff comment: We note that you filed this registration statement more than 45 days after the end of your fiscal year. As such, you do not appear to meet the age of financial statement requirements of Rule 8-08(b) of Regulation S-X. Please revise to include audited financial statements for the fiscal year ended December 31, 2025. letter →
Company response: The Company respectfully advises the Staff that the Company has filed its Annual Report on Form 10-K for the fiscal year ended December 31, 2025, on March 16, 2026. As a result, the audited financial statements for the fiscal year ended December 31, 2025, are now on file with the Commission and incorporated by reference into the Registration Statement in accordance with the incorporation by reference provisions of the Registration Statement. The Company respectfully believes that the filing of the Form 10-K addresses the Staff’s comment. The Company acknowledges the Staff may have further questions and will respond promptly to any additional comments. Please do not hesitate to contact the… response letter →
Full letter on EDGAR → · Filing index · All Aprea Therapeutics, Inc. (APRE) correspondence
Financial Statement Requirements (Reg S-X) – what to check:
Templates & resources
- AICPA & CIMA – SEC reporting resources (AICPA & CIMA · Professional body · Free / member)
- BDO Accounting, Reporting & Compliance Hub (ARCH) (BDO · Firm guide · Free)
- Deloitte DART – Roadmap Series (Deloitte · Firm guide · Free)
- Deloitte Roadmap: SEC Comment Letter Considerations (Deloitte · Firm guide · Free)
- KPMG Financial Reporting View (KPMG · Firm guide · Free)
- PwC Viewpoint (PwC · Firm guide · Free / paid)
- RSM Financial Reporting Resource Center (RSM · Firm guide · Free)
- SEC – EDGAR Full Text Search (SEC · Regulator · Free)