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United States securities and exchange commission logo
April 22, 2024
Howard Horn
Executive Vice President
Ultragenyx Pharmaceutical Inc.
60 Leveroni Court
Novato, CA 94949
Re: Ultragenyx
Pharmaceutical Inc.
Form 10-K for
Fiscal Year Ended December 31, 2023
File No. 1-36276
Dear Howard Horn:
We have limited our review of your filing to the financial
statements and related
disclosures and have the following comment(s).
Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your
response to this letter, we may have additional comments.
Form 10-K for Fiscal Year Ended December 31, 2023
Management's Discussion and Analysis of Financial Condition and Results
of Operations, page
69
1. Please address the
following regarding your table of research and development (R&D)
expenses on page 75:
Tell us and revise
your future filings to clearly disclose the extent to which you track
any of your R&D
expenses at the individual product candidate level, as you
previously
disclosed in your 2020 Form 10-K.
If so, revise your
future filings to separately quantify your R&D expenses for
amounts tracked by
product candidate.
Please provide us
with your proposed disclosure in your response.
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.
Please contact Tracie
Mariner at 202-551-3744 or Kevin Vaughn at 202-551-3494 with
Howard Horn
Ultragenyx Pharmaceutical Inc.
April 22, 2024
Page 2
any questions.
FirstName LastNameHoward Horn Sincerely,
Comapany NameUltragenyx Pharmaceutical Inc.
Division of Corporation Finance
April 22, 2024 Page 2 Office of Life Sciences
FirstName LastName