Correspondence 0001178913-24-003270 from InMode Ltd. (INMD)
InMode Ltd.
Date: Oct. 11, 2024 · CIK: 0001742692 · Accession: 0001178913-24-003270
AI Filing Summary & Sentiment
File numbers found in text: 001-39016
Referenced dates: September 30, 2024
Letter
United States of America Via EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Industrial Applications and Services Attention: Tracey Houser Al Pavot Re: InMode Ltd. Form 6-K Filed August 1, 2024 File No. 001-39016
Dear Ms. Houser and Mr. Pavot:
On behalf of our client, InMode Ltd. (the “Company”), we set forth below the Company’s response to the comment of the Staff of the Division of Corporation Finance (the “Staff”) set forth in your letter dated September 30, 2024 (the “Comment Letter”), regarding the Company’s Current Report on Form 6-K filed with the SEC on August 1, 2024 (the “Form 6-K”).
For ease of reference, the Staff’s comment has been repeated below in bold type, followed by the Company’s response thereto.
Form 6-K Filed August 1, 2024
Exhibit 99.1
1.
We note your response to comment 2. The pro forma non-GAAP measures you present do not represent non-GAAP measures of future financial performance contemplated by Item 10(e) of Regulation S-K or Regulation G. Rather, these non-GAAP measures include revenue and expenses in periods before the applicable recognition and measurement principles are met, and this results in measures that are inconsistent with Rule 100 of Regulation G. We do not believe the presentation of these measures is appropriate. Please revise future filings accordingly.
The Company confirms that for future filings and press releases in which any non-GAAP financial measures are presented, measures of revenue and expenses will not be indicated in periods before the applicable recognition and measurement principals have been met.
************************
If you have any questions regarding the foregoing, please do not hesitate to contact the undersigned, Anna T. Pinedo at (212) 506-2275.
Sincerely,
/s/ Anna T. Pinedo
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Mayer Brown LLP
1221 Avenue of the Americas
New York, NY 10020-1001
United States of America
T: +1 212 506 2500
F: +1 212 262 1910
mayerbrown.com
Anna T. Pinedo
T: +1 212 506 2275
F: +1 212 849 5767
APinedo@mayerbrown.com
October 11, 2024
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Industrial Applications and Services
100 F Street NE
Washington, DC 20549
Attention:
Tracey Houser
Al Pavot
Re:
InMode Ltd.
Form 6-K Filed August 1, 2024
File No. 001-39016
Dear Ms. Houser and Mr. Pavot:
On behalf of our client, InMode Ltd. (the “Company”), we set forth below the Company’s response to the comment of the Staff of the Division of Corporation Finance (the “Staff”) set
forth in your letter dated September 30, 2024 (the “Comment Letter”), regarding the Company’s Current Report on Form 6-K filed with the SEC on August 1, 2024 (the “Form 6-K”).
For ease of reference, the Staff’s comment has been repeated below in bold type, followed by the Company’s response thereto.
Form 6-K Filed August 1, 2024
Exhibit 99.1
1.
We note your response to comment 2. The pro forma non-GAAP measures you present do not represent non-GAAP measures of future financial performance contemplated by Item 10(e) of Regulation
S-K or Regulation G. Rather, these non-GAAP measures include revenue and expenses in periods before the applicable recognition and measurement principles are met, and this results in measures that are inconsistent with Rule 100 of
Regulation G. We do not believe the presentation of these measures is appropriate. Please revise future filings accordingly.
The Company confirms that for future filings and press releases in which any non-GAAP financial measures are presented, measures of revenue and expenses will not be indicated in periods before the
applicable recognition and measurement principals have been met.
************************
If you have any questions regarding the foregoing, please do not hesitate to contact the undersigned, Anna T. Pinedo at (212) 506-2275.
Sincerely,
/s/ Anna T. Pinedo
Anna T. Pinedo
cc:
Yair Malca, Chief Financial Officer, InMode Ltd.
Brian Hirshberg, Esq., Mayer Brown LLP
Mayer Brown is a global services provider comprising an association of legal practices that are separate entities including
Mayer Brown LLP (Illinois, USA), Mayer Brown International LLP (England & Wales), Mayer Brown (a Hong Kong partnership)
and Tauil & Chequer Advogados (a Brazilian law partnership).