# EDGAR Filing Document

**Accession Number:** 0001651308
**File Stem:** 0001651308-25-000099
**Filing Date:** 2025-6
**Character Count:** 4048
**Document Hash:** 8019bdc9c330f4e5dbe7e1ad1d3fa941
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001651308-25-000099.hdr.sgml**: 20250829

**ACCESSION NUMBER**: 0001651308-25-000099

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250610

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BeOne Medicines Ltd.
- **CENTRAL INDEX KEY:** 0001651308
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 981209416
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** C/O BEONE MEDICINES I GMBH
- **STREET 2:** AESCHENGRABEN 27, 21ST FLOOR
- **CITY:** BASEL
- **PROVINCE COUNTRY:** V8
- **ZIP:** 4051
- **BUSINESS PHONE:** 41-616851900

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** C/O BEONE MEDICINES I GMBH
- **STREET 2:** AESCHENGRABEN 27, 21ST FLOOR
- **CITY:** BASEL
- **PROVINCE COUNTRY:** V8
- **ZIP:** 4051

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BeiGene, Ltd.
- **DATE OF NAME CHANGE:** 20150819

![imagea.jpg](imagea.jpg)

June 10, 2025

**<u>By EDGAR Submission</u>**

U.S. Securities and Exchange CommissionDivision of Corporation FinanceOffice of Life Sciences100 F. Street, N.E.Washington, D.C. 20549Attention: Ms. Bonnie Baynes and Ms. Angela Connell

**<u>Re</u>: BeOne Medicines Ltd.** 

**Form 10-K for the Fiscal Year Ended December 31, 2024<br>File No. 001-3786**

Dear Ms. Baynes and Ms. Connell:

&nbsp;&nbsp;&nbsp;&nbsp;BeOne Medicines Ltd. (the "<u>Company</u>") is transmitting this letter in response to the comment received from the staff of the Division of Corporation Finance (the "<u>Staff</u>") of the U.S. Securities and Exchange Commission with respect to the Company's Form 10-K filed on February 27, 2025, as set forth in your letter dated June 2, 2025 addressed to Mr. Aaron Rosenberg, Chief Financial Officer of the Company. For your convenience, the Staff's comment is reproduced in bold type below, followed by the Company's response thereto.

**<u>Form 10-K for Fiscal Year Ended December 31, 2024</u>**

**<u>Notes to the Consolidated Financial Statements</u>**

**<u>3. Collaborative and Licensing Arrangements, page 151</u>**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**1.You disclose that other collaboration revenue consists primarily of revenue under the Novartis broad markets agreement and, beginning in 2024, royalty revenue under the Amgen collaboration agreement. Please review your future filings to clarify the product to which the Amgen royalty revenue relates. In this regard, your disclosure on page 153 indicates that beginning in October 2019 you were responsible for the commercialization of XGEVA, KYPROLIS and BLINCYTO in China for a period of five to seven years, and that following the commercialization period you have the right to retain one product and receive royalties on sales in China for an additional five years on the products not retained. Clarify whether the commercialization period has ended for any of these products and if not, to which products the royalty revenue relates.** 

RESPONSE: The Company respectfully acknowledges the Staff's comment, and advises the Staff that the Company will revise its disclosure contained in future relevant filings with the Commission, with necessary updates.

------

\*\*\*

If you or any other member of the Staff have any questions with regard to the foregoing responses, would like to discuss any of the matters covered in this letter, or otherwise require additional information, please contact Edwin O'Connor of Goodwin Procter LLP at eoconnor@goodwinlaw.com or (212) 813-8853.

Sincerely,

<u>/s/ AARON ROSENBERG</u>

Aaron Rosenberg

Chief Financial Officer

Enclosures

cc:&nbsp;&nbsp;&nbsp;&nbsp;Chan Lee, Senior Vice President, General Counsel, *BeOne Medicines Ltd.<br>&nbsp;&nbsp;&nbsp;&nbsp;*Edwin O'Connor, *Goodwin Procter LLP<br>&nbsp;&nbsp;&nbsp;&nbsp;*Folake Ayoola*, Goodwin Procter LLP*

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