SEC Comment Letter for IRADIMED CORP (IRMD) (CIK 0001325618) (IRMD) — Oct 25, 2016
IRADIMED CORP (IRMD) (CIK 0001325618)
Date: Oct. 25, 2016 · CIK: 0001325618 · Accession: 0000000000-16-098389
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 3030 October 25, 2016 Via E -mail Chris Scott Chief Financial Officer and Secretary Iradimed Corporation 1025 Willa Springs Drive Winter Springs, Florida 32708
Re: Iradimed Corporation Form 10 -K for the Fiscal Year Ended December 31, 2015 Filed March 10, 2016 File No. 001 -36534
Dear Mr. Scott :
We have limited our review of your filing to the financial statements and related disclosures and have the following comment. 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 comment within ten busine ss days by providing the requested information or advis e us as soon as possible when you will respond. If you do not believe our comment appl ies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 10-K for the Fiscal Year ended December 31, 2015
Exhibit 31.1 and 31.2 Certifications
1. We note that the officer certifications do not include the language referring to internal control over financial reporting that should appear in the introductory sentence of paragraph 4 and paragraph 4(b). Please refer to Exchange Act Rule 13a -14(a) and Item 601(b)(31) of Regulation S -K and amend the filing s to include the correct certifications. You may file an abbreviated amendment that includes a cover page, e xplanatory note, signature page and paragraphs 1, 2, 4 and 5 of the certification. This comment also applies to your Form s 10-Q for the quarterly period s ended March 31 and June 30, 2016 .
We remind you that the company and its management are responsible f or the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Chris Scott Iradimed Corporation October 25 , 2016 Page 2
You may contact Li Xiao at (202) 551 -4391 , or Julie Sherman, Senior Accountant , at (202) 551 -3640 with any questions. You may also reach me at (202) 551 -3676.
Sincerely,
/s/ Brian Cascio
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Mail Stop 3030
October 25, 2016
Via E -mail
Chris Scott
Chief Financial Officer and Secretary
Iradimed Corporation
1025 Willa Springs Drive
Winter Springs, Florida 32708
Re: Iradimed Corporation
Form 10 -K for the Fiscal Year Ended December 31, 2015
Filed March 10, 2016
File No. 001 -36534
Dear Mr. Scott :
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. 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 comment within ten busine ss days by providing the requested
information or advis e us as soon as possible when you will respond. If you do not believe our
comment appl ies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 10-K for the Fiscal Year ended December 31, 2015
Exhibit 31.1 and 31.2 Certifications
1. We note that the officer certifications do not include the language referring to internal
control over financial reporting that should appear in the introductory sentence of
paragraph 4 and paragraph 4(b). Please refer to Exchange Act Rule 13a -14(a) and Item
601(b)(31) of Regulation S -K and amend the filing s to include the correct certifications.
You may file an abbreviated amendment that includes a cover page, e xplanatory note,
signature page and paragraphs 1, 2, 4 and 5 of the certification. This comment also
applies to your Form s 10-Q for the quarterly period s ended March 31 and June 30, 2016 .
We remind you that the company and its management are responsible f or the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
Chris Scott
Iradimed Corporation
October 25 , 2016
Page 2
You may contact Li Xiao at (202) 551 -4391 , or Julie Sherman, Senior Accountant , at
(202) 551 -3640 with any questions. You may also reach me at (202) 551 -3676.
Sincerely,
/s/ Brian Cascio
Brian Cascio
Accounting Branch Chief
Office of Electronics and Machinery