0000000000-20-005211.txt : 20200720 0000000000-20-005211.hdr.sgml : 20200720 20200611152426 ACCESSION NUMBER: 0000000000-20-005211 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20200611 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: 9 METERS BIOPHARMA, INC. CENTRAL INDEX KEY: 0001551986 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 273948465 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 8480 HONEYCUTT ROAD STREET 2: SUITE 120 CITY: RALEIGH STATE: NC ZIP: 27615 BUSINESS PHONE: 919-275-1933 MAIL ADDRESS: STREET 1: 8480 HONEYCUTT ROAD STREET 2: SUITE 120 CITY: RALEIGH STATE: NC ZIP: 27615 FORMER COMPANY: FORMER CONFORMED NAME: INNOVATE BIOPHARMACEUTICALS, INC. DATE OF NAME CHANGE: 20180201 FORMER COMPANY: FORMER CONFORMED NAME: Monster Digital, Inc. DATE OF NAME CHANGE: 20150930 FORMER COMPANY: FORMER CONFORMED NAME: Tandon Digital, Inc. 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Registration Statement on Form S-3 Filed June 1, 2020 File No. 333-238850 Dear Mr. Temperato: We have limited our review of your registration statement to those issues we have addressed in our 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 this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Registration Statement on Form S-3 filed June 1, 2020 General 1. We note you have not provided financial statements in connection with your acquisition of Naia Rare Diseases, Inc. in this registration statement. Provide us with your analysis as to why these financial statements are not required, including the tests of significance for the acquisition. Please see Item 11(b)(i) of Form S-3 and Rule 8-04 of Regulation S-X. 2. Please file the financial statements referenced in your Form 8-K filed on May 4, 2020. 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. John Temperato 9 METERS BIOPHARMA, INC. June 11, 2020 Page 2 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. You may contact Jeffrey Gabor at 202-551-2544 or Celeste Murphy at 202-551-3257 with any questions. Sincerely, FirstName LastNameJohn Temperato Division of Corporation Finance Comapany Name9 METERS BIOPHARMA, INC. Office of Life Sciences June 11, 2020 Page 2 cc: Alexander M. Donaldson, Esq. FirstName LastName