SRSEC Reporting Desk

Twist Bioscience Corp (TWST) – SEC staff letter

2026-02-19 · Re: oration Form 10-K for Fiscal Year Ended September 30, 2025 Form 10-Q for Quarterly Period Ended December 31, 2025 · Accession 0000000000-26-001690 · 1 staff comment(s) issued

Company response(s): 2026-02-26

Exhibits, Certifications & Signatures

2026-02-19 · oration Form 10-K for Fiscal Year Ended September 30, 2025 Form 10-Q for Quarterly Period Ended December 31, 2025 · Comment 1 · Exhibits Agreed to revise
Staff comment: We note the certifications provided in Exhibits 31 and 32 refer to the incorrect form and period. Please file a full amendment to your Form 10-Q with corrected certifications that refer to the proper form and period. Refer to Item 601(b)(31) and (b)(32) of Regulation S-K and Regulation S-K C&DI 246.14. letter →
Company response: The Company acknowledges the Staff’s comment and advises that the Company has filed Amendment No. 1 to the Original 10-Q on Form 10-Q/A concurrently herewith (the “ Amended 10-Q ”) in accordance with Regulation S-K C&DI 246.14. The Amended 10-Q includes corrected certifications in Exhibits 31.1, 31.2, 32.1, and 32.2 that fix the previous typographical errors and refer to the proper form (Form 10-Q) and the proper reporting period (the quarterly period ended 2 December 31, 2025) in accordance with Item 601(b)(31) and (b)(32) of Regulation S-K. No other changes have been made to the Original 10-Q. response letter →
Exhibits, Certifications & Signatures

Full letter on EDGAR → · Filing index · All Twist Bioscience Corp (TWST) correspondence

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