# EDGAR Filing Document

**Accession Number:** 0001581280
**File Stem:** 0001581280-26-000030
**Filing Date:** 2026-2
**Character Count:** 3192
**Document Hash:** 63620b506fd4ccd5b8534b9f05ea1d6c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001581280-26-000030.hdr.sgml**: 20260403

**ACCESSION NUMBER**: 0001581280-26-000030

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20260226

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Twist Bioscience Corp
- **CENTRAL INDEX KEY:** 0001581280
- **STANDARD INDUSTRIAL CLASSIFICATION:** BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 462058888
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0930

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

**BUSINESS ADDRESS:**
- **STREET 1:** 681 GATEWAY BLVD.
- **CITY:** SOUTH SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94080
- **BUSINESS PHONE:** 800-719-0671

**MAIL ADDRESS:**
- **STREET 1:** 681 GATEWAY BLVD.
- **CITY:** SOUTH SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94080

![image_1a.jpg](image_1a.jpg)

February 26, 2026

**VIA EDGAR**

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E. Washington, D.C. 20549

Attention: Lynn Dicker / Tara Harkins

**Re: Twist Bioscience Corporation** 

**Form 10-K for Fiscal Year Ended September 30, 2025** 

**Form 10-Q for Quarterly Period Ended December 31, 2025** 

**File No. 001-38720**

Dear Ms. Dicker and Ms. Harkins:

On behalf of Twist Bioscience Corporation (the "<u>Company</u>"), this letter is submitted in

response to the comment of the staff (the "<u>Staff</u>") of the Securities and Exchange Commission

set forth in your letter dated February 19, 2026 with respect to the Company's Form 10-Q for the

quarterly period ended December 31, 2025 (the "<u>Original 10-Q</u>").

For convenience of reference, the Staff's comment is reproduced below in bold, followed

by the Company's response.

**Form 10-Q for the Quarterly Period Ended December 31, 2025**

**Exhibits**

**1. We note the certifications provided in Exhibits 31 and 32 refer to the incorrect form and** 

**period. Please file a full amendment to your Form 10-Q with corrected certifications that** 

**refer to the proper form and period. Refer to Item 601(b)(31) and (b)(32) of Regulation S-K** 

**and Regulation S-K C&DI 246.14.**

**Response:**

The Company acknowledges the Staff's comment and advises that the Company has filed

Amendment No. 1 to the Original 10-Q on Form 10-Q/A concurrently herewith (the "<u>Amended</u> 

<u>10-Q</u>") in accordance with Regulation S-K C&DI 246.14. The Amended 10-Q includes corrected

certifications in Exhibits 31.1, 31.2, 32.1, and 32.2 that fix the previous typographical errors and

refer to the proper form (Form 10-Q) and the proper reporting period (the quarterly period ended

![image_0a.jpg](image_0a.jpg)

December 31, 2025) in accordance with Item 601(b)(31) and (b)(32) of Regulation S-K. No

other changes have been made to the Original 10-Q.

If you have any questions regarding this response, please contact the undersigned at (800) 719-0671 or alaponis@twistbioscience.com.

Sincerely,

Twist Bioscience Corporation

By: <u>/s/ Adam Laponis</u> 

Adam Laponis

Chief Financial Officer

cc: Niki Fang, Orrick, Herrington & Sutcliffe LLP