0000000000-21-014045.txt : 20220118 0000000000-21-014045.hdr.sgml : 20220118 20211119113004 ACCESSION NUMBER: 0000000000-21-014045 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20211119 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Merida Merger Corp. I CENTRAL INDEX KEY: 0001785592 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 641 LEXINGTON AVENUE, 18TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10022 BUSINESS PHONE: 2128188638 MAIL ADDRESS: STREET 1: 641 LEXINGTON AVENUE, 18TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10022 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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I 641 Lexington Avenue, 18th Floor New York, NY 10022 Re: Merida Merger Corp. I Form 10-K/A for the year ended December 31, 2020 File No. 001-39119 Dear Mr. Lee: We have limited our review of your filing to the financial statements and related disclosures 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 comment 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 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/A for the year ended December 31, 2020 General 1. We note the disclosure in your September 30, 2021 Form 10-Q, that you concluded all redeemable shares issued during your IPO should have been classified as temporary equity and that the change in classification was material to previously presented financial statements. As you concluded that this is a material restatement, please file an Item 4.02 Form 8-K disclosing this information and stating that prior period financial statements should not be relied upon. Also, amend your Form 10-K/A to reflect this restatement, including all disclosures required by ASC 250-10-45-23 and 250-10-50-7. Peter Lee FirstName LastNamePeter Lee Merida Merger Corp. I Comapany 19, November NameMerida 2021 Merger Corp. I November Page 2 19, 2021 Page 2 FirstName LastName 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 Brittany Ebbertt, Senior Staff Accountant, at 202-551-3572 or Christine Dietz, Senior Staff Accountant, at 202-551-3408 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Jeffrey M. Gallant, Esq.