# EDGAR Filing Document

**Accession Number:** 0000911216
**File Stem:** 0000000000-25-010218
**Filing Date:** 2025-9
**Character Count:** 4614
**Document Hash:** 06dffe0889d38c502f4df3bcbd4109dd
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-010218.hdr.sgml**: 20260428

**ACCESSION NUMBER**: 0000000000-25-010218

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250919

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PALATIN TECHNOLOGIES INC
- **CENTRAL INDEX KEY:** 0000911216
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 954078884
- **STATE OF INCORPORATION:** NJ
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-08441

**BUSINESS ADDRESS:**
- **STREET 1:** 4B CEDAR BROOK DRIVE
- **CITY:** CRANBURY
- **STATE:** NJ
- **ZIP:** 08512
- **BUSINESS PHONE:** 609-495-2200

**MAIL ADDRESS:**
- **STREET 1:** 4B CEDAR BROOK DRIVE
- **CITY:** CRANBURY
- **STATE:** NJ
- **ZIP:** 08512

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** INTERFILM INC
- **DATE OF NAME CHANGE:** 19930825
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001654954-25-010625

## Text-Extract

```

                                                             September 19, 2025

Carl Spana
President and Chief Executive Officer
Palatin Technologies Inc.
11 Deer Park Drive, Suite 204
Monmouth Junction, NJ 08512

       Re: Palatin Technologies Inc.
           Draft Registration Statement on Form S-1
           Submitted September 11, 2025
           CIK No. 0000911216
Dear Carl Spana:

       We have conducted a limited review of your draft registration statement
and have the
following comments.

        Please respond to this letter by providing any requested information
and by publicly
filing your registration statement and non-public draft submission on EDGAR. If
you do not
believe a comment applies to your facts and circumstances or do not believe an
amendment is
appropriate, please tell us why in your response.

        After reviewing the information you provide in response to this letter
and your filed
registration statement, we may have additional comments.

Draft Registration Statement on Form S-1
General

1.     We note that you submitted this draft registration statement more than
45 days after
       the end of your fiscal year. As such, you do not appear to meet the age
of financial
       statement requirements of Rule 8-08(b) of Regulation S-X. Please revise
to include
       audited financial statements for the fiscal year ended June 30, 2025.
For guidance,
       please refer to Section 1220.3 of the Division of Corporation Finance's
Financial
       Reporting Manual.
2.     Please revise to include executive compensation disclosure for the
fiscal year ended
       June 30, 2025. Refer to Item 402 of Regulation S-K and Question 117.05
of the
       Regulation S-K Compliance and Disclosure Interpretations.
 September 19, 2025
Page 2
Information We Incorporate By Reference, page 28

3.     We note that you are incorporating by reference various reports and
registration
       statements previously filed with the Commission. We also note that you
have not filed
       an annual report on Form 10-K for your most recently completed fiscal
year. Please
       advise on your eligibility to incorporate by reference on Form S-1 given
General
       Instruction VII(C) to Form S-1, which states that a registrant must have
filed an
       annual report required under Section 13(a) or Section 15(d) of the
Exchange Act for
       its most recently completed fiscal year in order to use incorporation by
reference on
       Form S-1.

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       We also remind you that your registration statement and non-public draft
submission
must be on file at least two business days prior to the requested effective
date and time. Refer
to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to
review any amendment prior to the requested effective date of the registration
statement.

       Please contact Doris Stacey Gama at 202-551-3188 or Jason Drory at
202-551-8342
with any other questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Life
Sciences
cc:   Faith Charles, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._