SEC Comment Letter 0000000000-24-006837 to NIKA PHARMACEUTICALS, INC (NIKA) (CIK 0001145604) (NIKA)
NIKA PHARMACEUTICALS, INC (NIKA) (CIK 0001145604)
Date: June 14, 2024 · CIK: 0001145604 · Accession: 0000000000-24-006837
AI Filing Summary & Sentiment
File numbers found in text: 000-56234
Letter
United States securities and exchange commission logo June 14, 2024 Dimitar Slavchev Savov Chief Executive Officer Nika Pharmaceuticals, Inc. 2269 Merrimack Valley Avenue Henderson, NV 89044 Re:Nika Pharmaceuticals, Inc. Form 10-K for Fiscal Year Ended December 31, 2023 File No. 000-56234 Dear Dimitar Slavchev Savov: We have limited our review of your filing to the financial statements and related disclosures and have the following comment(s). Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for Fiscal Year Ended December 31, 2023 Financial Statements Note 7- Other Events, page 18 1.We note your response to prior comment two regarding your August 1, 2022 Cooperation Agreement with Nika BioTechnology, Inc., in which you indicate that you do not believe this comment applies to your facts and circumstances. Please revise your future filings beginning in your next Form 10-Q to disclose the facts and circumstances provided in your response. As part of such disclosure, provide updates as to the extent to which any expenses on the development of products under this Cooperation Agreement have been incurred to date by Nika Pharamaceuticals, Inc. or Nika BioTechnology, Inc. In closing, 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. Please contact Tracie Mariner at 202-551-3744 or Kevin Vaughn at 202-551-3494 with any questions.
FirstName LastNameDimitar Slavchev Savov Comapany NameNika Pharmaceuticals, Inc. June 14, 2024 Page 2 FirstName LastName Dimitar Slavchev Savov Nika Pharmaceuticals, Inc. June 14, 2024 Page 2 Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
June 14, 2024
Dimitar Slavchev Savov
Chief Executive Officer
Nika Pharmaceuticals, Inc.
2269 Merrimack Valley Avenue
Henderson, NV 89044
Re:Nika Pharmaceuticals, Inc.
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 000-56234
Dear Dimitar Slavchev Savov:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment(s).
Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K for Fiscal Year Ended December 31, 2023
Financial Statements
Note 7- Other Events, page 18
1.We note your response to prior comment two regarding your August 1, 2022 Cooperation
Agreement with Nika BioTechnology, Inc., in which you indicate that you do not believe
this comment applies to your facts and circumstances. Please revise your future filings
beginning in your next Form 10-Q to disclose the facts and circumstances provided in
your response. As part of such disclosure, provide updates as to the extent to which any
expenses on the development of products under this Cooperation Agreement have been
incurred to date by Nika Pharamaceuticals, Inc. or Nika BioTechnology, Inc.
In closing, 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.
Please contact Tracie Mariner at 202-551-3744 or Kevin Vaughn at 202-551-3494 with
any questions.
FirstName LastNameDimitar Slavchev Savov
Comapany NameNika Pharmaceuticals, Inc.
June 14, 2024 Page 2
FirstName LastName
Dimitar Slavchev Savov
Nika Pharmaceuticals, Inc.
June 14, 2024
Page 2
Sincerely,
Division of Corporation Finance
Office of Life Sciences