United States securities and exchange commission logo
November 12, 2021
Pierluigi Paracchi
Chief Executive Officer
Genenta Science S.r.l.
Via Olgettina No. 58
20132 Milan, Italy
Re: Genenta Science
S.r.l.
Amendment No. 4 to
Draft Registration Statement on Form F-1
Submitted October
29, 2021
CIK No. 0001838716
Dear Mr. Paracchi:
We have reviewed your amended draft registration statement 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 this letter by providing the requested
information and either submitting
an amended draft registration statement or publicly filing your
registration statement on
EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
believe an amendment is appropriate, please tell us why in your
response.
After reviewing the information you provide in response to these
comments and your
amended draft registration statement or filed registration statement, we
may have additional
comments.
Amendment No. 4 to Draft Registration Statement on Form F-1 submitted
October 29, 2021
Cover Page
1. Please tell us whether
the "Reserved Offering" will commence promptly, or provide your
analysis how the
offering as currently described complies with the requirements for
a continuous offering.
Refer to Rule 415(a)(1)(ix).
Item 8. Exhibits and Financial Statement Schedules, page II-2
2. It appears you are
redacting information from Exhibits 10.1, 10.2, 10.3, 10.4, 10.5, and
10.7. Please revise to
mark the exhibit index to indicate that portions of the exhibits have
been omitted and
include a prominent statement on the first page of the redacted exhibit
that certain identified
information has been excluded from the exhibit because it is both
Pierluigi Paracchi
Genenta Science S.r.l.
November 12, 2021
Page 2
not material and is the type that the registrant treats as private or
confidential as required
by Item 601(b)(10)(iv) of Regulation S-K.
You may contact Nudrat Salik at 202-551-3692 or Jeanne Baker at
202-551-3691 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Jordan Nimitz at 202-551-6001 or Jeffrey Gabor at 202-551-2544 with any
other
questions.
Sincerely,
FirstName LastNamePierluigi Paracchi
Division of
Corporation Finance
Comapany NameGenenta Science S.r.l.
Office of Life
Sciences
November 12, 2021 Page 2
cc: Norwood P. Beveridge, Esq.
FirstName LastName