SEC Company Response from Evolus, Inc. (EOLS) (CIK 0001570562) (EOLS) — Aug 12, 2019
Evolus, Inc. (EOLS) (CIK 0001570562)
Date: Aug. 12, 2019 · CIK: 0001570562 · Accession: 0001570562-19-000127
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-38381
Referenced dates: August 5, 2019
Letter
Document
[OMM Letterhead]
August 12, 2019
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3561
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Rolf Sundwall
Christine Torney
Re:
Evolus, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2018
Filed March 20, 2019
File No. 001-38381
On behalf of Evolus, Inc., a Delaware corporation (the “Company”), this letter sets forth the Company’s response to the comment of the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) set forth in its letter to the Company dated August 5, 2019 (the “Comment Letter”). The Company’s response is preceded by a reproduction of the corresponding Staff comment in italics as set forth in the Comment Letter.
Form 10-K for the Fiscal Year Ended December 31, 2018
Item 15. Exhibits, Financial Statement Schedules, page 134
1.
Please amend your filing to provide new certifications filed as Exhibits 31.1 and 31.2 to conform exactly to that provided in Item 601(b)(31) of Regulation S-K as it relates to internal control over financial reporting (ICFR). In this regard, the introductory sentence in paragraph 4 should refer to ICFR as defined in the Exchange Act and certification 4(b) should discuss your obligations related to ICFR. Similarly, please amend the 10-Q for the quarterly period ended March 31, 2019.
Company Response: The Company respectfully acknowledges the Staff’s comment. In response to the Staff’s comment, the Company has amended the Form 10-K for the fiscal year ended December 31, 2018 and the Form 10-Q for the quarterly period ended March 31, 2018 to revise the Principal Executive Officer and Principal Financial Officer certifications, filed as Exhibits 31.1 and 31.2 to each filing, to conform exactly to the language provided in Item 601(b)(31) as it relates to internal control over financial reporting and has included both the introductory sentence within paragraph 4 regarding internal control over financial reporting and paragraph 4(b) of Item 601(b)(31) of Regulation S-K.
If you have any questions or comments concerning this letter, please do not hesitate to call me at (949) 823-7968 or e-mail me at sheyduk@omm.com.
Sincerely,
/s/ Shelly Heyduk
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CORRESP 1 filename1.htm Document [OMM Letterhead] August 12, 2019 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Mail Stop 3561 100 F. Street, N.E. Washington, D.C. 20549 Attn: Rolf Sundwall Christine Torney Re: Evolus, Inc. Form 10-K for the Fiscal Year Ended December 31, 2018 Filed March 20, 2019 File No. 001-38381 On behalf of Evolus, Inc., a Delaware corporation (the “Company”), this letter sets forth the Company’s response to the comment of the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) set forth in its letter to the Company dated August 5, 2019 (the “Comment Letter”). The Company’s response is preceded by a reproduction of the corresponding Staff comment in italics as set forth in the Comment Letter. Form 10-K for the Fiscal Year Ended December 31, 2018 Item 15. Exhibits, Financial Statement Schedules, page 134 1. Please amend your filing to provide new certifications filed as Exhibits 31.1 and 31.2 to conform exactly to that provided in Item 601(b)(31) of Regulation S-K as it relates to internal control over financial reporting (ICFR). In this regard, the introductory sentence in paragraph 4 should refer to ICFR as defined in the Exchange Act and certification 4(b) should discuss your obligations related to ICFR. Similarly, please amend the 10-Q for the quarterly period ended March 31, 2019. Company Response: The Company respectfully acknowledges the Staff’s comment. In response to the Staff’s comment, the Company has amended the Form 10-K for the fiscal year ended December 31, 2018 and the Form 10-Q for the quarterly period ended March 31, 2018 to revise the Principal Executive Officer and Principal Financial Officer certifications, filed as Exhibits 31.1 and 31.2 to each filing, to conform exactly to the language provided in Item 601(b)(31) as it relates to internal control over financial reporting and has included both the introductory sentence within paragraph 4 regarding internal control over financial reporting and paragraph 4(b) of Item 601(b)(31) of Regulation S-K. If you have any questions or comments concerning this letter, please do not hesitate to call me at (949) 823-7968 or e-mail me at sheyduk@omm.com. Sincerely, /s/ Shelly Heyduk Shelly Heyduk of O’Melveny & Myers LLP cc: David Moatazedi, Evolus, Inc. Jeffrey Plumer, Evolus, Inc.