COMPUGEN LTD responded to SEC staff comments on revenue recognition
Letter dated
2026-07-28; published on EDGAR 2026-09-10 — the
SEC releases comment letters only after the review closes.
Please revise your future filings to quantify the amount of the transaction price allocated to each unsatisfied (or partially satisfied) performance obligation as of the end of each reporting period and an explanation as to the period over which you expect to recognize the remaining revenue. In this regard, we note that $35.9 million remains unrecognized as deferred revenue, and that you expect to recognize 31% of…
Evidence
Direction
company to staff
Letter dated
2026-07-28
Published on edgar
2026-09-10
Reviewing
Compugen Ltd. Form 20-F for Fiscal Year Ended December 31, 2025 Filed March 2, 2026 File No. 000-30902 Dear Ms. Baynes and Ms. Dicker: On behalf of Compugen Ltd
Source
Company response to SEC staff (CORRESP)
Topics
Revenue recognition
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
SEC staff questioned COMPUGEN LTD's accounting for revenue recognition
Letter dated
2026-07-17; published on EDGAR 2026-09-10 — the
SEC releases comment letters only after the review closes.
Please revise your 2. future filings to quantify the amount of the transaction price allocated to each unsatisfied (or partially satisfied) performance obligation as of the end of each reporting period and an explanation as to the period over which you expect to recognize the remaining revenue. In this regard, we note that $35.9 million remains unrecognized as deferred revenue, and that you expect to recognize 31%…
Evidence
Direction
staff to company
Letter dated
2026-07-17
Published on edgar
2026-09-10
Reviewing
Compugen Ltd. Form 20-F for Fiscal Year Ended December 31, 2025 File No. 000-30902 Dear David Silberman: We have limited our review of your filing to the financ
Source
SEC staff comment letter (UPLOAD)
Topics
Revenue recognition
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.