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United States securities and exchange commission logo
August 27, 2021
Rebecca Chambers
Chief Financial Officer
Veracyte, Inc.
6000 Shoreline Court, Suite 300
South San Francisco, CA 94080
Re: Veracyte, Inc.
Form 10-K for the
Fiscal Year Ended December 31, 2020
Filed February 22,
2021
Form 8-K filed May
15, 2021
File No. 001-36156
Dear Ms. Chambers:
We have reviewed your filing and have the following comment. In
our comment, we
may ask you to provide us with information so we may better understand
your disclosure.
Please respond to this comment within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe our
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your
response to this comment, we may have additional comments.
Form 8-K filed May 15, 2021
Item 2.01. Completion of Acquisition or Disposition of Assets, page 1
1. We note that you
consummated the Decipher Bioscience acquisition on March 12, 2021
but have not filed
audited financial statements of the acquired business or pro forma
information relating to
the acquisition. Please provide us with your calculations of the
significance tests
outlined in Rule 1-02(w) of Regulation S-X that you used in applying
the requirements of
Rule 3-05 and Article 11 of Regulation S-X.
Rebecca Chambers
FirstName LastNameRebecca Chambers
Veracyte, Inc.
Comapany
August 27, NameVeracyte,
2021 Inc.
August
Page 2 27, 2021 Page 2
FirstName LastName
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.
You may contact Tara Harkins at (202) 551-3639 or Kevin Kuhar,
Accounting Branch
Chief, at (202) 551-3662 if you have any questions.
Sincerely,
Division of
Corporation Finance
Office of Life
Sciences