SEC Comment Letter for Monopar Therapeutics (MNPR) (CIK 0001645469) (MNPR) — Dec 3, 2018
Monopar Therapeutics (MNPR) (CIK 0001645469)
Date: Dec. 3, 2018 · CIK: 0001645469 · Accession: 0000000000-18-037039
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-55866
Letter
December 3, 2018 Kim R. Tsuchimoto Chief Financial Officer Monopar Therapeutics Inc. 1000 Skokie Blvd. Suite 350 Wilmette, Illinois 60091 Re:Monopar Therapeutics Inc. Form 10-K for the Fiscal Year Ended December 31, 2017 Filed March 26, 2018 File No 000-55866 Dear Ms. Tsuchimoto: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Please respond to this comment within 10 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 this comment, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2017 Exhibits 1.Please amend your December 31, 2017 Form 10-K and 2018 Forms 10-Q to provide the certifications filed as Exhibits 31 exactly as presented in Item 601(b)(31) of Regulation S- K. In this regard: •You include certification 4(b) regarding your design of internal control over financial reporting (ICFR) without including reference to it in the introductory language in certification 4; and •You fail to include certification 4(d) regarding your obligation to disclose any changes in ICFR during the most recent quarter.
In addition, represent to us that, beginning with the 2018 Form 10-K when you provide your assessment of ICFR, you will include certification 4(b) and include the reference to the Exchange Act definition of ICFR in the introductory language of certification 4 in all
FirstName LastNameKim R. Tsuchimoto Comapany NameMonopar Therapeutics Inc. December 3, 2018 Page 2 FirstName LastName Kim R. Tsuchimoto Monopar Therapeutics Inc. December 3, 2018 Page 2 subsequent Forms 10-K and 10-Q. 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. You may contact Mark Brunhofer at (202) 551-3638 or Lisa Vanjoske at (202) 551- 3614 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance
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December 3, 2018
Kim R. Tsuchimoto
Chief Financial Officer
Monopar Therapeutics Inc.
1000 Skokie Blvd.
Suite 350
Wilmette, Illinois 60091
Re:Monopar Therapeutics Inc.
Form 10-K for the Fiscal Year Ended December 31, 2017
Filed March 26, 2018
File No 000-55866
Dear Ms. Tsuchimoto:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.
Please respond to this comment within 10 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 this comment, we may have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2017
Exhibits
1.Please amend your December 31, 2017 Form 10-K and 2018 Forms 10-Q to provide the
certifications filed as Exhibits 31 exactly as presented in Item 601(b)(31) of Regulation S-
K. In this regard:
•You include certification 4(b) regarding your design of internal control over financial
reporting (ICFR) without including reference to it in the introductory language in
certification 4; and
•You fail to include certification 4(d) regarding your obligation to disclose any changes
in ICFR during the most recent quarter.
In addition, represent to us that, beginning with the 2018 Form 10-K when you provide
your assessment of ICFR, you will include certification 4(b) and include the reference to
the Exchange Act definition of ICFR in the introductory language of certification 4 in all
FirstName LastNameKim R. Tsuchimoto
Comapany NameMonopar Therapeutics Inc.
December 3, 2018 Page 2
FirstName LastName
Kim R. Tsuchimoto
Monopar Therapeutics Inc.
December 3, 2018
Page 2
subsequent Forms 10-K and 10-Q.
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.
You may contact Mark Brunhofer at (202) 551-3638 or Lisa Vanjoske at (202) 551-
3614 with any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance