0001631574 2022-01-01 2022-12-31 0001631574 2023-03-24 0001631574 2022-06-30 shares iso4217:USD true FY 0001631574 10-K/A true 2022-12-31 --12-31 2022 false 001-37627 WAVE LIFE SCIENCES LTD. U0 98-1356880 7 Straits View #12-00 Marina One East Tower SG 018936 +65 6236 3388 $0 Par Value Ordinary Shares WVE NASDAQ No No Yes Yes Non-accelerated Filer true false false false 205332422 98104844 None. This Amendment No. 2 on Form 10-K/A (this “Amendment”) amends the Annual Report on Form 10-K of Wave Life Sciences Ltd. (the “Company,” “we,” “our,” “us” or “Wave”) for the fiscal year ended December 31, 2022, as originally filed with the Securities and Exchange Commission (the “SEC”) on March 23, 2023 (the “Original 10-K”) and as amended by that certain Amendment No. 1 thereto (“Amendment No. 1”), as filed with the SEC on April 28, 2023. This Amendment is being filed solely to include disclosure of an additional transaction in Item 13 of Part III of the Annual Report on Form 10-K, under the heading “Contract Research Services Provided by SNBL” below, which was previously disclosed in our Quarterly Report on Form 10-Q for the quarter ended March 31, 2023, as filed with the SEC on May 3, 2023. In addition, this Amendment amends Item 15 of Part IV of the Original 10-K to update the exhibit list and to include new certifications by our principal executive officer and principal financial officer under Section 302 of the Sarbanes-Oxley Act of 2002, as required by Rule 12b-15 under the Securities Exchange Act of 1934, as amended (the “Exchange Act”). Except as described above, no other changes have been made to the Original 10-K or Amendment No. 1. The Original 10-K and Amendment No. 1 continue to speak as of the dates described therein, and we have not updated the disclosures contained therein to reflect any events that occurred subsequent to such dates. Accordingly, this Amendment should be read in conjunction with the Company’s filings made with the SEC subsequent to the filing of the Original 10-K, as information in such filings may update or supersede certain information contained in this Amendment. As used in this Amendment, unless otherwise stated or the context otherwise indicates, references to “Wave,” the “Company,” “we,” “our,” “us” or similar terms refer to Wave Life Sciences Ltd. and our wholly owned subsidiaries. The Wave Life Sciences Ltd. and Wave Life Sciences Pte. Ltd. names, the Wave Life Sciences mark, PRISM and the other registered and pending trademarks, trade names and service marks of Wave Life Sciences Ltd. appearing in this Amendment are the property of Wave Life Sciences Ltd. This Amendment also contains additional trade names, trademarks and service marks belonging to Wave Life Sciences Ltd. and to other companies. We do not intend our use or display of other parties’ trademarks, trade names or service marks to imply, and such use or display should not be construed to imply, a relationship with, or endorsement or sponsorship of us by, these other parties. Solely for convenience, the trademarks and trade names in this Amendment are referred to without the ® and ™ symbols, but such reference should not be construed as any indicator that their respective owners will not assert, to the fullest extent under applicable law, their rights thereto. KPMG LLP Boston, MA 185