<SEC-DOCUMENT>0001193125-24-046585.txt : 20240402
<SEC-HEADER>0001193125-24-046585.hdr.sgml : 20240402
<ACCEPTANCE-DATETIME>20240226204605
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-24-046585
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240226

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			enGene Holdings Inc.
		CENTRAL INDEX KEY:			0001980845
		STANDARD INDUSTRIAL CLASSIFICATION:	BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
		ORGANIZATION NAME:           	03 Life Sciences
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			Z4
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4868 RUE LEVY, SUITE 220
		CITY:			SAINT-LAURENT
		STATE:			A8
		ZIP:			H4R 2P1
		BUSINESS PHONE:		(514) 332-4888

	MAIL ADDRESS:	
		STREET 1:		4868 RUE LEVY, SUITE 220
		CITY:			SAINT-LAURENT
		STATE:			A8
		ZIP:			H4R 2P1
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<HTML><HEAD>
<TITLE>CORRESP</TITLE>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt;margin-bottom:0pt">


<IMG SRC="g496651g0224013118966.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">February 26, 2024 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation
Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F. Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>Re:</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>enGene Holdings Inc. </B></P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>Amendment No.&nbsp;1 to Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>Filed December&nbsp;15, 2023 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>File <FONT STYLE="white-space:nowrap">No.&nbsp;333-275700</FONT> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">On behalf of enGene Holdings Inc. (the
&#147;Company&#148;), we submit this letter in response to comments from the staff (the &#147;Staff&#148;) of the United States Securities and Exchange Commission (the &#147;Commission&#148;) contained in its letter dated December&nbsp;26, 2023 (the
&#147;December 2023 Letter&#148;), relating to the above referenced Amendment No.&nbsp;1 to the Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> filed December&nbsp;15, 2023 (the &#147;Amendment&#148;), with respect to the
Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> filed November&nbsp;22, 2023 (the &#147;Registration Statement&#148;). In connection with this letter, an amendment to the Registration Statement (the &#147;Second
Amendment&#148;) has been submitted to the Commission on the date hereof. Reference is made to the supplemental letter submitted on January&nbsp;11, 2024, addressing the comments contained in the December 2023 Letter (the &#147;Supplemental
Letter&#148;). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">For the Staff&#146;s convenience, we have restated the Staff&#146;s comments below in their entirety in bold, followed by the
corresponding responses from the Company. Except for any page references appearing in the headings or the Staff&#146;s comments (which are references to the Amendment), all page references herein correspond to the page of the Second Amendment.
Capitalized terms used but not defined in this letter have the meanings ascribed to such terms in the Second Amendment. Where appropriate, changes conforming to those noted in responses have also been made elsewhere in the Registration Statement.
</P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Amendment No.&nbsp;1 to Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> </U></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Cover Page </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>We note your revisions in response to prior comment 1, please continue to revise to disclose the effective
price per share paid for the common shares issued to the investors in the PIPE Financing and to the investors party to the <FONT STYLE="white-space:nowrap">Non-Redemption</FONT> Agreement. </B></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I>Response</I></B><B>: </B>In response to the Staff&#146;s comment, the Company has revised the prospectus cover page and pages 17 and 18 of the Second
Amendment. </P>
</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always"> </p>
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<Center><DIV STYLE="width:8.5in" align="left">

<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>2.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>We note your revisions in response to prior comment 2 but do not see related disclosure in the prospectus
summary or risk factors as requested. Please advise or revise as appropriate. In addition, as applicable, and as requested by prior comment 2, describe the impact on your liquidity and update the discussion on the ability of your company to fund
your operations on a prospective basis with your current cash on hand. </B></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I>Response</I></B><B>: </B>In response to the
Staff&#146;s comment, the Company has revised the prospectus cover page and pages 12, 15, 87, 88, and 90 of the Second Amendment. With respect to the impact on liquidity and the ability of the Company to fund operations of the Company with current
cash on hand, the Company has provided an updated discussion of such matters in the Management&#146;s Discussion and Analysis of Financial Condition and Results of Operations (&#147;MDA&#148;) which has been revised to discuss results for the
Company&#146;s fiscal year ended October&nbsp;31, 2023, and its financial condition as of October&nbsp;31, 2023, together with the impact of the 2024 PIPE Financing and Amended Loan Agreement, as discussed under &#147;<I>Summary of the Prospectus
&#151; Recent</I> <I>Developments &#151; 2024 PIPE Financing</I>&#148; on page&nbsp;13 and &#147;<I>Capitalization</I>&#148; on pages&nbsp;90 and 91 of the Second Amendment. The updated MDA is included in the Second Amendment. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Risk Factors </U></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Certain existing securityholders
acquired their securities in enGene at prices below the current trading price of such securities..., page&nbsp;83 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>3.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>We note this risk factor provided in response to prior comment 4. As requested by that comment, also
disclose that even though the current trading price is below the SPAC&#146;s IPO price, the private investors have an incentive to sell because they will still profit on sales because of the lower price that they purchased their shares than the
public investors. </B></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I>Response</I></B><B>: </B>In response to the Staff&#146;s comment, the Company has revised the risk factor on
pages 87 and 88. As the current trading price has fluctuated since the original submission date, we have updated the language to reflect such change. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">* * * * </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">If you have any questions or comments
regarding these responses or require any additional information, please do not hesitate to contact me at +1.212.309.6843 or Maria Sasinoski at +1.412.560.7482. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Very truly yours,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">/s/ Howard Kenny</TD></TR>
</TABLE></DIV>
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