SRSEC Reporting Desk

Silence Therapeutics plc (SLN, SLNCF) – Company response

2025-12-31 · Re: · Accession 0001193125-25-338311 · Agreed to revise

Responds to staff letter of 2025-12-18.

R&D Expense Disclosure

2025-12-18 · Form 10-K fo the fiscal year ended December 31, 2024 · Comment 1 · Research and Development Expenses, page 82 Agreed to revise
Staff comment: You disclose on page 79 that you have not historically tracked research and development expenses on a program-by-program basis for your preclinical product candidates. Please provide revised disclosure to be included in future filings to break out clinical research and development expense by program. If you do not track clinical costs by program, revise to disclose that fact and explain the reason. letter →
Company response: We have reviewed your letter requesting further disclosure of research and development expenses on a program-by-program basis for our development programs. As requested, we will further break out research and disclosure expenses on a program-by-program basis for our clinical development candidates. We will include this additional disclosure in Management’s Discussion and Analysis of Financial Condition and Results of Operation when we report our next Form 10-K for fiscal year ended December 31, 2025. response letter →
R&D Expense Disclosure

Full letter on EDGAR → · Filing index · All Silence Therapeutics plc (SLN, SLNCF) correspondence

R&D Expense Disclosure – what to check: Break out R&D expense by program or product candidate (or explain why you cannot) in MD&A.

Templates & resources

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