SEC Comment Letter 0000000000-24-008468 to NewAmsterdam Pharma Co N.V. (NAMS, NAMSW) (CIK 0001936258) (NAMS)
NewAmsterdam Pharma Co N.V. (NAMS, NAMSW) (CIK 0001936258)
Date: July 25, 2024 · CIK: 0001936258 · Accession: 0000000000-24-008468
AI Filing Summary & Sentiment
File numbers found in text: 001-41562
Letter
July 25, 2024 Ian Somaiya Chief Financial Officer New Amsterdam Pharma Company N.V. Gooimeer 2-35 Naarden The Netherlands 1411 DC Re:New Amsterdam Pharma Company N.V. Form 10-K for the Fiscal Year Ended December 31, 2023 Filed February 28, 2024 File No. 001-41562 Dear Ian Somaiya: 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 Management's Discussion and Analysis of Financial Condition and Results of Operations General, page 95 1.You disclose that your previously reported financial statements as of December 31, 2022 and 2021 and for each of the three years in the period ended December 31, 2022, prepared in accordance with IFRS, contained an error. Please tell us when you concluded that there was an error in these financial statements. In addition, tell us how you considered the implications of the error and the timing of its discovery on the following: •filing a Form 8-K, pursuant to Item 4.02, to report a nonreliance on previously issued financial statements; and •filing an amended Form 20-F to report restated financial statements and to correct other misstated disclosures.
July 25, 2024 Page 2 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 Frank Wyman at 202-551-3660 or Angela Connell at 202-551-3426 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Brian Rosenzweig
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July 25, 2024
Ian Somaiya
Chief Financial Officer
New Amsterdam Pharma Company N.V.
Gooimeer 2-35
Naarden
The Netherlands 1411 DC
Re:New Amsterdam Pharma Company N.V.
Form 10-K for the Fiscal Year Ended December 31, 2023
Filed February 28, 2024
File No. 001-41562
Dear Ian Somaiya:
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
Management's Discussion and Analysis of Financial Condition and Results of Operations
General, page 95
1.You disclose that your previously reported financial statements as of December 31, 2022
and 2021 and for each of the three years in the period ended December 31, 2022, prepared
in accordance with IFRS, contained an error. Please tell us when you concluded that there
was an error in these financial statements. In addition, tell us how you considered the
implications of the error and the timing of its discovery on the following:
•filing a Form 8-K, pursuant to Item 4.02, to report a nonreliance on previously issued
financial statements; and
•filing an amended Form 20-F to report restated financial statements and to correct
other misstated disclosures.
July 25, 2024
Page 2
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 Frank Wyman at 202-551-3660 or Angela Connell at 202-551-3426 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Brian Rosenzweig