0000000000-20-007764.txt : 20201002 0000000000-20-007764.hdr.sgml : 20201002 20200820205302 ACCESSION NUMBER: 0000000000-20-007764 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20200820 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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K/S!&7V!=:]ZT^SA%JNH&R,DZ6#PLI2*[B55AME0Y@X655P7I;-$@'& MA2 =W(^PSOLS_-3CSU2D:0B-A4)994HUK#[-2+RI_^[3V&IE0AA;:H!XRE6[ORU)-6WHH2(+Y-$9%@#.I.0]&2F MH-I3(.=0%H[]B%CKAMT@MTUA[IO[ MUV]3VDJ;6FRTF1JG'WC5'5K?Y5OERU6I_:T^W/1(YI"Y0WXE?G3E=K%/Y/\. ME_=_ X@OB7L*96YD7!E+UA2 M968O5ULQ(#(@,ETO4F]O=" Q,2 P(%(O26YD97A;," Q-%TO240@6SQC8C V M,F)D8C'0M-2XT+C4* TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 20, 2020 Edward Sitar Chief Financial Officer 9 Meters Biopharma, Inc. 8480 Honeycutt Road, Suite 120 Raleigh, North Carolina 27615 Re: 9 Meters Biopharma, Inc. Form 10-Q for Fiscal Quarter Ended June 30, 2020 Filed August 13, 2020 File No. 001-37797 Dear Mr. Sitar: 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 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 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. Form 10-Q for Fiscal Quarter Ended June 30, 2020 Financial Statements Note 3- Merger and Acquisition, page 18 1. We note your disclosure stating that, on May 6, 2020, you consummated a merger with Naia Rare Diseases, Inc. for consideration of $2.1 million in cash, 4,835,438 shares of common stock valued at $2.2 million, and the pre-payment of certain operating costs on behalf of Naia totaling $0.1 million. Please tell us how you considered furnishing financial statements of Naia Rare Diseases, Inc. and pro forma financial statements in accordance with the guidance in Rule 8-04 of Regulation S-X and Article 11 of Regulation S-X, respectively. 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. Edward Sitar 9 Meters Biopharma, Inc. August 20, 2020 Page 2 You may contact Tracie Mariner, Staff Accountant, at (202) 551-3744, or Terence O'Brien, Branch Chief, at (202) 551-3355 if you have questions regarding comments on the financial statements and related matters. FirstName LastNameEdward Sitar Sincerely, Comapany Name9 Meters Biopharma, Inc. Division of Corporation Finance August 20, 2020 Page 2 Office of Life Sciences FirstName LastName