UPLOAD Filing
TANDEM DIABETES CARE INC
Date: June 11, 2025 · CIK: 0001438133 · Accession: 0000000000-25-006160
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-36189
Letter
Re: TANDEM DIABETES CARE INC Form 10-K for the Year Ended December 31, 2024 Form 8-K Filed April 30, 2025 File No. 001-36189 Dear Leigh Vosseller:
June 11, 2025
Leigh Vosseller Executive Vice President, Chief Financial Officer and Treasurer TANDEM DIABETES CARE INC 12400 High Bluff Drive San Diego, California 92130
We have reviewed your May 23, 2025 response to our comment letter and have the following comment.
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. Unless we note otherwise, any references to prior comments are to comments in our May 13, 2025 letter.
Form 8-K Filed April 30, 2025 Exhibit 99.1, page 7
1. We note your response to comment 1. We believe the adjustment for acquired In- Process Research and Development expenses in your determination of multiple non- GAAP measures is inconsistent with Question 100.01 of the Non-GAAP Financial Measures Compliance and Disclosure Interpretation. Please confirm to us you will no longer include this adjustment in any non-GAAP financial measure presented in accordance with Item 10(e) of Regulation S-K or Regulation G. June 11, 2025 Page 2
Please contact Nudrat Salik at 202-551-3692 or Jeanne Baker at 202-551-3691 if you have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of
Corporation Finance
Office of Industrial
Applications and
Services
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> June 11, 2025 Leigh Vosseller Executive Vice President, Chief Financial Officer and Treasurer TANDEM DIABETES CARE INC 12400 High Bluff Drive San Diego, California 92130 Re: TANDEM DIABETES CARE INC Form 10-K for the Year Ended December 31, 2024 Form 8-K Filed April 30, 2025 File No. 001-36189 Dear Leigh Vosseller: We have reviewed your May 23, 2025 response to our comment letter and have the following comment. 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. Unless we note otherwise, any references to prior comments are to comments in our May 13, 2025 letter. Form 8-K Filed April 30, 2025 Exhibit 99.1, page 7 1. We note your response to comment 1. We believe the adjustment for acquired In- Process Research and Development expenses in your determination of multiple non- GAAP measures is inconsistent with Question 100.01 of the Non-GAAP Financial Measures Compliance and Disclosure Interpretation. Please confirm to us you will no longer include this adjustment in any non-GAAP financial measure presented in accordance with Item 10(e) of Regulation S-K or Regulation G. June 11, 2025 Page 2 Please contact Nudrat Salik at 202-551-3692 or Jeanne Baker at 202-551-3691 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services </TEXT> </DOCUMENT>