SEC Comment Letter for MODEL N, INC. (CIK 0001118417) — Mar 6, 2020
MODEL N, INC. (CIK 0001118417)
Date: March 6, 2020 · CIK: 0001118417 · Accession: 0000000000-20-002064
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File numbers found in text: 001-35840
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March 6, 2020
David Barter
Chief Financial Officer
Model N, Inc.
777 Mariners Island Boulevard, Suite 300
San Mateo, California 94404
Re:Model N, Inc.
Form 10-K for the Fiscal Year Ended September 30, 2019
Filed November 15, 2019
File No. 001-35840
Dear Mr. Barter:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Technology