SEC Comment Letter 0000000000-23-007284 to MIRA PHARMACEUTICALS, INC. (MIRA) (CIK 0001904286) (MIRA)
MIRA PHARMACEUTICALS, INC. (MIRA) (CIK 0001904286)
Date: July 10, 2023 · CIK: 0001904286 · Accession: 0000000000-23-007284
AI Filing Summary & Sentiment
File numbers found in text: 333-273024
Letter
United States securities and exchange commission logo July 8, 2023 Erez Aminov Chief Executive Officer MIRA Pharmaceuticals, Inc. 900 West Platt Street, Suite 200 Tampa, FL 33606-2173 Re:MIRA Pharmaceuticals, Inc. Registration Statement on Form S-1 Filed June 29, 2023 File No. 333-273024 Dear Erez Aminov: We have reviewed your registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Registration Statement on Form S-1 Notes to Financial Statements Note 10- Subsequent Events Reverse Stock Split, page F-14 1.Please have your auditors provide a revised audit report with regards to the reverse stock split that was completed June 28, 2023 (and disclosed in the updated footnote 10) in accordance with paragraph .05 of AS 3110, or explain why a revised audit report is not required. 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 LastNameErez Aminov Comapany NameMIRA Pharmaceuticals, Inc. July 8, 2023 Page 2 FirstName LastName Erez Aminov MIRA Pharmaceuticals, Inc. July 8, 2023 Page 2 Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. You may contact Sasha Parikh at 202-551-3627 or Kevin Vaughn at 202-551-3494 if you have questions regarding comments on the financial statements and related matters. Please contact Jimmy McNamara at 202-551-7349 or Jason Drory at 202-551-8342 with any other questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Curt Creely
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United States securities and exchange commission logo
July 8, 2023
Erez Aminov
Chief Executive Officer
MIRA Pharmaceuticals, Inc.
900 West Platt Street, Suite 200
Tampa, FL 33606-2173
Re:MIRA Pharmaceuticals, Inc.
Registration Statement on Form S-1
Filed June 29, 2023
File No. 333-273024
Dear Erez Aminov:
We have reviewed your registration statement and have the following comment. In our
comment, we may ask you to provide us with information so we may better understand your
disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to this comment, we may have additional comments.
Registration Statement on Form S-1
Notes to Financial Statements
Note 10- Subsequent Events
Reverse Stock Split, page F-14
1.Please have your auditors provide a revised audit report with regards to the reverse stock
split that was completed June 28, 2023 (and disclosed in the updated footnote 10) in
accordance with paragraph .05 of AS 3110, or explain why a revised audit report is not
required.
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 LastNameErez Aminov
Comapany NameMIRA Pharmaceuticals, Inc.
July 8, 2023 Page 2
FirstName LastName
Erez Aminov
MIRA Pharmaceuticals, Inc.
July 8, 2023
Page 2
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
You may contact Sasha Parikh at 202-551-3627 or Kevin Vaughn at 202-551-3494 if you
have questions regarding comments on the financial statements and related matters. Please
contact Jimmy McNamara at 202-551-7349 or Jason Drory at 202-551-8342 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Curt Creely