# EDGAR Filing Document

**Accession Number:** 0000899460
**File Stem:** 0001193125-25-160892
**Filing Date:** 2025-7
**Character Count:** 3556
**Document Hash:** 839ef7701272a56c968ec68a27740f3c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-160892.hdr.sgml**: 20250909

**ACCESSION NUMBER**: 0001193125-25-160892

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250718

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** MANNKIND CORP
- **CENTRAL INDEX KEY:** 0000899460
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 133607736
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1 CASPER STREET
- **CITY:** DANBURY
- **STATE:** CT
- **ZIP:** 06810
- **BUSINESS PHONE:** 818-661-5000

**MAIL ADDRESS:**
- **STREET 1:** 1 CASPER STREET
- **CITY:** DANBURY
- **STATE:** CT
- **ZIP:** 06810

July 18, 2025

**<u>VIA EDGAR</u>**

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549-3628

Attention: Frank Wyman

Angela Connell

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| | |
|:---|:---|
| **Re:** | **MannKind Corporation**  |

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**Form 10-K for the Fiscal Year Ended December 31, 2024** <br>

**Filed February 26, 2025** <br>

**File No. 000-50865** <br>

Dear Frank Wyman and Angela Connell:

We are writing in response to the comment received from the staff (the "***Staff***") of the Securities and Exchange Commission by letter dated July 14, 2025, with respect to the above-referenced filing of MannKind Corporation (the "***Company***"). For your convenience, we have repeated the Staff's comment before the Company's response below.

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

<u>Management's Discussion and Analysis of Financial Condition and Results of Operations</u>

<u>Results of Operations, page 50</u> 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. *We acknowledge the information provided in your response. Please confirm that you will revise your discussion of your results of operations in future filings to provide a more granular discussion of your Collaboration and service revenue and cite the specific factors underlying significant changes in the periods presented. In this regard, consider disclosing the information addressed in the first two bullets of your response.* 

<u>Response</u>: The Company confirms that in future filings it will provide a more granular discussion of Collaboration and services revenue and cite the specific factors underlying significant changes in the periods presented. The Company further confirms that it will consider disclosing the information addressed in the first two bullets of the Company's letter, dated July 2, 2025, responding to the comments of the Staff contained in its June 18, 2025 letter.

**\*\*\*\*\*** 

The Company respectfully requests the Staff's assistance in completing the review of the Company's response as soon as possible. Please advise us if we can provide any further information or assistance to facilitate your review. Please direct any further comments or questions regarding this response letter to me at (818) 661-5000.

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| |
|:---|
| Sincerely, |
| /s/ Christopher Prentiss |
| Christopher Prentiss |
| Chief Financial Officer |
| MannKind Corporation |

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------

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

July 18, 2025

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| | |
|:---|:---|
| cc: | Michael E. Castagna |
|  | Chief Executive Officer |
|  | MannKind Corporation |
|  | Asa M. Henin |
|  | Cooley LLP |

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