SEC Comment Letter for Inari Medical, Inc. (NARI) (CIK 0001531048) — May 12, 2020
Inari Medical, Inc. (NARI) (CIK 0001531048)
Date: May 12, 2020 · CIK: 0001531048 · Accession: 0000000000-20-004155
AI Filing Summary & Sentiment
File numbers found in text: 333-236568
Letter
United States securities and exchange commission logo May 12, 2020 William Hoffman Chief Executive Officer Inari Medical, Inc. 9 Parker, Suite 100 Irvine, CA 92618 Re:Inari Medical, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed May 5, 2020 File No. 333-236568 Dear Mr. Hoffman: We have reviewed your amended registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. 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 any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Amendment No. 1 to Form S-1 filed on May 5, 2020 Condensed Statements of Operations, page F-32 1.Please revise the filing to present pro forma basic and diluted earnings per share for your latest interim period, March 31, 2020, similar to the presentation included on page F-4 for your fiscal year-end.
FirstName LastNameWilliam Hoffman Comapany NameInari Medical, Inc. May 12, 2020 Page 2 FirstName LastName William Hoffman Inari Medical, Inc. May 12, 2020 Page 2 You may contact Jeanne Bennett at (202) 551-3606 or Kevin Kuhar at (202) 551-3662 if you have questions regarding comments on the financial statements and related matters. Please contact Chris Edwards at (202) 551-6761 or Irene Paik at (202) 551-6553 with any other questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: J. Ross McAloon
Show Raw Text
United States securities and exchange commission logo
May 12, 2020
William Hoffman
Chief Executive Officer
Inari Medical, Inc.
9 Parker, Suite 100
Irvine, CA 92618
Re:Inari Medical, Inc.
Amendment No. 1 to Registration Statement on Form S-1
Filed May 5, 2020
File No. 333-236568
Dear Mr. Hoffman:
We have reviewed your amended registration statement and have the following
comment.
Please respond to this letter by amending your registration statement and providing the
requested information. 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 any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Amendment No. 1 to Form S-1 filed on May 5, 2020
Condensed Statements of Operations, page F-32
1.Please revise the filing to present pro forma basic and diluted earnings per share for your
latest interim period, March 31, 2020, similar to the presentation included on page F-4 for
your fiscal year-end.
FirstName LastNameWilliam Hoffman
Comapany NameInari Medical, Inc.
May 12, 2020 Page 2
FirstName LastName
William Hoffman
Inari Medical, Inc.
May 12, 2020
Page 2
You may contact Jeanne Bennett at (202) 551-3606 or Kevin Kuhar at (202) 551-3662 if
you have questions regarding comments on the financial statements and related matters. Please
contact Chris Edwards at (202) 551-6761 or Irene Paik at (202) 551-6553 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: J. Ross McAloon