SEC Comment Letter for MetaVia Inc. (MTVA) (CIK 0001638287) (MTVA) — Aug 14, 2018
MetaVia Inc. (MTVA) (CIK 0001638287)
Date: Aug. 14, 2018 · CIK: 0001638287 · Accession: 0000000000-18-025074
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File numbers found in text: 001-37809
Letter
August 13, 2018 Jeffrey S. Mathiesen Chief Financial Officer Gemphire Therapeutics Inc. 17199 N. Laurel Park Dr. Suite 401 Lavonia, MI 48152 Re:Gemphire Therapeutics Inc. Form 10-K for the Fiscal year Ended December 31, 2017 Filed March 20, 2018 File No. 001-37809 Dear Mr. Mathiesen: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we ask you to provide us with information so we may better understand your disclosure. Please respond to the comment 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 our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to the comment, we may have additional comments. Form 10-K for the Fiscal year Ended December 31, 2017 Exhibits 31.1 and 31.2, page 1 1.Refer to the guidance of Item 601(b)(31) of Regulation S-K as well as Regulation S-K C&DI 246.13. We note your disclosure that paragraph 4(b) of the certification was "intentionally omitted." Please provide revised certifications that included paragraph 4(b) of the certification in an amendment to your Form 10-K for the Fiscal Year Ended December 31, 2017. In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
FirstName LastNameJeffrey S. Mathiesen Comapany NameGemphire Therapeutics Inc. August 13, 2018 Page 2 FirstName LastName Jeffrey S. Mathiesen Gemphire Therapeutics Inc. August 13, 2018 Page 2 You may contact Sasha Parikh at 202-551-3627 or Kevin Vaughn at 202-551-3494 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance
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August 13, 2018
Jeffrey S. Mathiesen
Chief Financial Officer
Gemphire Therapeutics Inc.
17199 N. Laurel Park Dr.
Suite 401
Lavonia, MI 48152
Re:Gemphire Therapeutics Inc.
Form 10-K for the Fiscal year Ended December 31, 2017
Filed March 20, 2018
File No. 001-37809
Dear Mr. Mathiesen:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. In our comment, we ask you to provide us with
information so we may better understand your disclosure.
Please respond to the comment 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 our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to the comment, we may have additional comments.
Form 10-K for the Fiscal year Ended December 31, 2017
Exhibits 31.1 and 31.2, page 1
1.Refer to the guidance of Item 601(b)(31) of Regulation S-K as well as Regulation S-K
C&DI 246.13. We note your disclosure that paragraph 4(b) of the certification was
"intentionally omitted." Please provide revised certifications that included paragraph 4(b)
of the certification in an amendment to your Form 10-K for the Fiscal Year Ended
December 31, 2017.
In closing, we remind you that the company and its management are responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
FirstName LastNameJeffrey S. Mathiesen
Comapany NameGemphire Therapeutics Inc.
August 13, 2018 Page 2
FirstName LastName
Jeffrey S. Mathiesen
Gemphire Therapeutics Inc.
August 13, 2018
Page 2
You may contact Sasha Parikh at 202-551-3627 or Kevin Vaughn at 202-551-3494 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance