SEC Company Response from OMEROS CORP (OMER) (CIK 0001285819) (OMER) — Jan 10, 2020
OMEROS CORP (OMER) (CIK 0001285819)
Date: Jan. 10, 2020 · CIK: 0001285819 · Accession: 0001104659-20-002951
AI Filing Summary & Sentiment
File numbers found in text: 001-34475
Referenced dates: December 30, 2019
Letter
Division of Corporation Finance Form 10-K for the Fiscal Year Ended December 31, 2018 Filed March 1, 2019 File No. 001-34475
Re: Omeros Corporation
Dear Ms. Parikh:
On behalf of Omeros Corporation (the “Company”), I am responding to the comment of the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission as set forth in the Staff’s letter dated December 30, 2019 regarding the Company’s Annual Report on Form 10-K for the year ended December 31, 2018. The Company’s response to the comment is set forth below following the text of the Staff’s comment, which has been reproduced below for reference.
Form 10-K for the Period Ended December 31, 2018
Notes to Consolidated Financial Statements
Note 2-Significant Accounting Policies
Major Customers, page 65
1. Please provide us proposed disclosure to be provided in future filings that names your major customers in accordance with Item 101(c)(1)(vii) of Regulation S-K.
Company Response
The Company acknowledges the Staff’s comment and respectfully advises the Staff that the requested disclosure regarding the Company’s major distributors appeared on page 11 of the Company’s Annual Report on Form 10-K for the year ended December 31, 2018. The Company intends to provide comparable disclosure, to the extent applicable, in its future filings.
U.S. Securities and Exchange Commission.
01 | 10 | 20
Page 2
Please feel free to contact me at (206) 676-5000 if you have any questions or need any further information.
/s/ Michael A. Jacobsen
Michael A. Jacobsen
Vice President, Finance, Chief Accounting Officer and Treasurer
cc: Christine Torney
U.S. Securities and Exchange Commission
Division of Corporation Finance
Peter Cancelmo
Omeros Corporation
Matthew C. Franker
Covington & Burling LLP
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CORRESP 1 filename1.htm January 10, 2020 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549 Attn: Sasha Parikh Re: Omeros Corporation Form 10-K for the Fiscal Year Ended December 31, 2018 Filed March 1, 2019 File No. 001-34475 Dear Ms. Parikh: On behalf of Omeros Corporation (the “Company”), I am responding to the comment of the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission as set forth in the Staff’s letter dated December 30, 2019 regarding the Company’s Annual Report on Form 10-K for the year ended December 31, 2018. The Company’s response to the comment is set forth below following the text of the Staff’s comment, which has been reproduced below for reference. Form 10-K for the Period Ended December 31, 2018 Notes to Consolidated Financial Statements Note 2-Significant Accounting Policies Major Customers, page 65 1. Please provide us proposed disclosure to be provided in future filings that names your major customers in accordance with Item 101(c)(1)(vii) of Regulation S-K. Company Response The Company acknowledges the Staff’s comment and respectfully advises the Staff that the requested disclosure regarding the Company’s major distributors appeared on page 11 of the Company’s Annual Report on Form 10-K for the year ended December 31, 2018. The Company intends to provide comparable disclosure, to the extent applicable, in its future filings. U.S. Securities and Exchange Commission. 01 | 10 | 20 Page 2 Please feel free to contact me at (206) 676-5000 if you have any questions or need any further information. /s/ Michael A. Jacobsen Michael A. Jacobsen Vice President, Finance, Chief Accounting Officer and Treasurer cc: Christine Torney U.S. Securities and Exchange Commission Division of Corporation Finance Peter Cancelmo Omeros Corporation Matthew C. Franker Covington & Burling LLP