# EDGAR Filing Document

**Accession Number:** 0001808865
**File Stem:** 0000000000-25-008367
**Filing Date:** 2025-8
**Character Count:** 4788
**Document Hash:** 2411c09fb2dcd303fc6ad8c7cfef3a5b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008367.hdr.sgml**: 20260520

**ACCESSION NUMBER**: 0000000000-25-008367

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250808

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** iTeos Therapeutics, Inc.
- **CENTRAL INDEX KEY:** 0001808865
- **STANDARD INDUSTRIAL CLASSIFICATION:** BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 005-91596

**BUSINESS ADDRESS:**
- **STREET 1:** 321 ARSENAL STREET
- **STREET 2:** BLDG 312, FLOOR 3, SUITE 301
- **CITY:** WATERTOWN
- **STATE:** MA
- **ZIP:** 02472
- **BUSINESS PHONE:** 857-204-4583

**MAIL ADDRESS:**
- **STREET 1:** 321 ARSENAL STREET
- **STREET 2:** BLDG 312, FLOOR 3, SUITE 301
- **CITY:** WATERTOWN
- **STATE:** MA
- **ZIP:** 02472
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001193125-25-161948

## Text-Extract

```

                                                            August 8, 2025

Ryan Murr
Partner
Gibson, Dunn & Crutcher LLP
One Embarcadero Center
Suite 2600
San Francisco, CA 94111

       Re: iTeos Therapeutics, Inc.
           Schedule TO-T filed by Concentra Biosciences, LLC, Concentra Merger
Sub
           VIII, Inc., Tang Capital Partners, LP, and Tang Capital Management,
LLC
           Filed August 1, 2025
           File No. 005-91596
Dear Ryan Murr:

       We have reviewed your filing and have the following comments. In some of
our
comments, we may ask you to provide us with information so we may better
understand your
disclosure.

        Please respond to these comments by providing the requested information
or advise us
as soon as possible when you will respond. If you do not believe our comments
apply to your
facts and circumstances, please tell us why in your response.

       After reviewing your response to these comments, we may have additional
comments.

Schedule TO-T
Item 12. Exhibits, page 1

1.     We note that the merger agreement, filed as exhibit (d)(1) to this
Schedule TO, refers,
       in section 2.01(c) to a Schedule I. We also note that such schedule does
not appear to
       have been filed. Please file the schedule or advise.
Offer to Purchase -- Summary Term Sheet, page 1

2.     We note the repeated use of the term "certain" in your description of
the terms of the
       Limited Guaranty. Please revise your disclosure to provide additional
details such that
       security holders are able to ascertain the terms of the guaranty.
3.     Refer to the question "What is the CVR and how does it work?" In the
third bullet
       point you describe the Additional Closing Net Cash Proceeds. Please
revise this
 August 8, 2025
Page 2

       disclosure to describe in detail the various reductions to the Closing
Net Cash
       specified in the merger agreement.
4.     Refer to the question "What is the CVR and how does it work?" In the
fifth bullet
       point you state that Parent "...shall...use commercially reasonable
efforts to spend up
       to $350,000..." to take various actions. It is unclear whether the
"commercially
       reasonable efforts" are to be made with respect to spending the stated
funds or to
       effect the actions listed, in which case the expenses would be subject
to the CVR
       Expense Cap. Please revise.
5.     On a related note, and only to the extent any revised disclosure in
response to the prior
       comment does not address it, please describe what efforts the bidders
are required to
       make in order to bring about the developments that may result in a CVR
payment to
       security holders.
6.     Refer to the question "If I accept the offer, when and how will I get
paid?" Please tell
       us why the bidders will need up to thirty days to make payments pursuant
to the CVR.
       We note that, in the case of a payment arising out of any Additional
Closing Net Cash,
       it would appear that a merger would be completed shortly after the
expiration of the
       offer.
        We remind you that the filing persons are responsible for the accuracy
and adequacy
of their disclosures, notwithstanding any review, comments, action or absence
of action by
the staff.

       Please direct any questions to Daniel Duchovny at 202-551-3619.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Mergers
& Acquisitions

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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