SEC Comment Letter 0000000000-24-013429 to Certara, Inc. (CERT)
Certara, Inc.
Date: Dec. 5, 2024 · CIK: 0001827090 · Accession: 0000000000-24-013429
AI Filing Summary & Sentiment
Letter
December 5, 2024 William F. Feehery Chief Executive Officer Certara, Inc. 4 Radnor Corporate Center, Suite 350 Radnor, PA 19087 Re:Certara, Inc. Form 10-K for Fiscal Year Ended December 31, 2023 Dear William F. Feehery: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for the fiscal year ended December 31, 2023 Item 9A. Controls and Procedures Management's Annual Report on Internal Control over Financial Reporting, page 129 1.You disclose that your management conducted an evaluation of the effectiveness of your internal control over financial reporting as of December 31, 2023. Please amend your filing to disclose management’s conclusion on the effectiveness of your internal controls over financial reporting. In this regard, include a statement as to whether or not internal control over financial reporting is effective. Refer to Item 308(a)(3) of Regulation S-K. 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. Please contact Amanda Kim at 202-551-3241 or Stephen Krikorian at 202-551-3488 with any questions.
December 5, 2024 Page 2 Sincerely, Division of Corporation Finance Office of Technology cc:Daniel D. Corcoran
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December 5, 2024
William F. Feehery
Chief Executive Officer
Certara, Inc.
4 Radnor Corporate Center, Suite 350
Radnor, PA 19087
Re:Certara, Inc.
Form 10-K for Fiscal Year Ended December 31, 2023
Dear William F. Feehery:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.
Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K for the fiscal year ended December 31, 2023
Item 9A. Controls and Procedures
Management's Annual Report on Internal Control over Financial Reporting, page 129
1.You disclose that your management conducted an evaluation of the effectiveness of
your internal control over financial reporting as of December 31, 2023. Please amend
your filing to disclose management’s conclusion on the effectiveness of your internal
controls over financial reporting. In this regard, include a statement as to whether or
not internal control over financial reporting is effective. Refer to Item 308(a)(3) of
Regulation S-K.
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.
Please contact Amanda Kim at 202-551-3241 or Stephen Krikorian at 202-551-3488
with any questions.
December 5, 2024
Page 2
Sincerely,
Division of Corporation Finance
Office of Technology
cc:Daniel D. Corcoran