SEC Comment Letter for DiaMedica Therapeutics Inc. (DMAC) (CIK 0001401040) (DMAC) — Sep 4, 2018
DiaMedica Therapeutics Inc. (DMAC) (CIK 0001401040)
Date: Sept. 4, 2018 · CIK: 0001401040 · Accession: 0000000000-18-027315
AI Filing Summary & Sentiment
Reasoning
Letter
August 31, 2018 Rick Pauls Chief Executive Officer DiaMedica Therapeutics Inc. 2 Carlson Parkway, Suite 260 Minneapolis, MN 55447 Re:DiaMedica Therapeutics Inc. Draft Registration Statement on Form 10-12B Submitted August 27, 2018 CIK No. 0001401040 Dear Mr. Pauls: We have reviewed your draft registration statement and have the following comment. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing the information you provide in response to this comment and your amended draft registration statement or filed registration statement, we may have additional comments. Draft Registration Statement on Form 10-12B General 1.In your cover letter, you state that you expect the registration statement, when effective, will include the unaudited interim financial statements for the period ended June 30, 2018. As such, it does not appear that you are relying on the accommodation set forth in the Fixing America's Surface Transportation (FAST) Act to omit this interim financial information that will not be required to be presented separately at the time of effectiveness of your Form 10. Therefore, please amend your submission to include your interim June 30, 2018 financial statements as required by Rule 8-08 of Regulation S-X. We will not perform a detailed examination of the registration statement until you do so.
FirstName LastNameRick Pauls Comapany NameDiaMedica Therapeutics Inc. August 31, 2018 Page 2 FirstName LastName Rick Pauls DiaMedica Therapeutics Inc. August 31, 2018 Page 2 You may contact Jim Rosenberg if you have questions regarding comments on the financial statements and related matters. Please contact Ada D. Sarmento at 202-551-3798 or Mary Beth Breslin at 202-551-3625 with any other questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance cc: Amy E. Culbert, Esq.
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August 31, 2018
Rick Pauls
Chief Executive Officer
DiaMedica Therapeutics Inc.
2 Carlson Parkway, Suite 260
Minneapolis, MN 55447
Re:DiaMedica Therapeutics Inc.
Draft Registration Statement on Form 10-12B
Submitted August 27, 2018
CIK No. 0001401040
Dear Mr. Pauls:
We have reviewed your draft registration statement and have the following comment.
Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR. If you do not believe our comment applies to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
After reviewing the information you provide in response to this comment and your
amended draft registration statement or filed registration statement, we may have additional
comments.
Draft Registration Statement on Form 10-12B
General
1.In your cover letter, you state that you expect the registration statement, when effective,
will include the unaudited interim financial statements for the period ended June 30, 2018.
As such, it does not appear that you are relying on the accommodation set forth in the
Fixing America's Surface Transportation (FAST) Act to omit this interim financial
information that will not be required to be presented separately at the time of effectiveness
of your Form 10. Therefore, please amend your submission to include your interim June
30, 2018 financial statements as required by Rule 8-08 of Regulation S-X. We will not
perform a detailed examination of the registration statement until you do so.
FirstName LastNameRick Pauls
Comapany NameDiaMedica Therapeutics Inc.
August 31, 2018 Page 2
FirstName LastName
Rick Pauls
DiaMedica Therapeutics Inc.
August 31, 2018
Page 2
You may contact Jim Rosenberg if you have questions regarding comments on the
financial statements and related matters. Please contact Ada D. Sarmento at 202-551-3798 or
Mary Beth Breslin at 202-551-3625 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance
cc: Amy E. Culbert, Esq.