# EDGAR Filing Document

**Accession Number:** 0001599298
**File Stem:** 0001387131-23-001093
**Filing Date:** 2023-1
**Character Count:** 3452
**Document Hash:** c3a20579b118c71d3611154e226611c5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001387131-23-001093.hdr.sgml**: 20230306

**ACCESSION NUMBER**: 0001387131-23-001093

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230131

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Summit Therapeutics Inc.
- **CENTRAL INDEX KEY:** 0001599298
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 2882 SAND HILL ROAD
- **STREET 2:** SUITE 106
- **CITY:** MENLO PARK
- **STATE:** CA
- **ZIP:** 94025
- **BUSINESS PHONE:** 617-514-7149

**MAIL ADDRESS:**
- **STREET 1:** 2882 SAND HILL ROAD
- **STREET 2:** SUITE 106
- **CITY:** MENLO PARK
- **STATE:** CA
- **ZIP:** 94025

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Summit Therapeutics plc
- **DATE OF NAME CHANGE:** 20150219

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Summit Corp plc
- **DATE OF NAME CHANGE:** 20140205

SUMMIT THERAPEUTICS INC.

2882 Sand Hill Road, Suite 106

Menlo Park, CA 94025

(44)-0-1235-443-939

January 31, 2023

**Via EDGAR**

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

---

| | |
|:---|:---|
| Re: | Summit Therapeutics Inc. |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Registration Statement on Form S-3 |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;File No. 333-268932 |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Request for Acceleration |

---

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Summit Therapeutics Inc. (the "**Registrant**") hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-268932) (the "**Registration Statement**"), so that it may become effective at 4:00 p.m. Eastern time on February 3, 2023 or as soon thereafter as practicable.

The Registrant hereby acknowledges that:

(a) should
 the Securities and Exchange Commission (the "**Commission**") or the staff, acting pursuant to delegated authority,
 declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration
 Statement;

(b) the
 action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective,
 does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration
 Statement; and

(c) the
 Registrant may not assert staff comments and the declaration of effectiveness of the Registration Statement as a defense in any proceeding
 initiated by the Commission or any person under the federal securities laws of the United States. We
request that we be notified of such effectiveness by a telephone call to Adam Finerman, of Baker & Hostetler LLP, at (212) 589-4233
or afinerman@bakerlaw.com.

[*Remainder of this page is intentionally left blank*]

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **SUMMIT THERAPEUTICS INC.** | **SUMMIT THERAPEUTICS INC.** |
| By: | /s/ Ankur Dhingra |
| Name: | Ankur Dhingra |
| Title: | Chief Financial Officer |

---

*[Signature Page to Request for Acceleration]*