0000000000-21-014067.txt : 20220201 0000000000-21-014067.hdr.sgml : 20220201 20211119143004 ACCESSION NUMBER: 0000000000-21-014067 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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filename2.txt United States securities and exchange commission logo November 19, 2021 Peter Lee President Merida Merger Corp. I 641 Lexington Avenue, 18th Floor New York, NY 10022 Re: Merida Merger Corp. I Amendment No. 2 to Registration Statement on Form S-4 Filed November 5, 2021 File No. 333-259381 Dear Mr. Lee: We have reviewed your amended registration statement and have the following comments. In some of our comments, 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 comments apply 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 these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our November 2, 2021 letter. Amendment No. 2 to Registration Statement on Form S-4 Unaudited Pro Forma Condensed Combined Financial Information, page 153 1. The number of Leafly shares to be converted described in footnote (3) to the table on page 154 does not agree with footnote (3) to the table on page 163. Please revise or advise. Unaudited Pro Forma Condensed Combined Balance Sheet as of June 30, 2021, page 156 2. We note you revised to reflect the entire $15.3 million amount in pro forma adjustment (b) within additional paid-in capital (APIC), despite the fact that $567,000 had already been recorded as of June 30, 2021. Please revise or advise. 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 Adjustments to Unaudited Pro Forma Condensed Combined Balance Sheet, page 161 3. We note you have revised the amount held in the trust account disclosed in pro forma adjustment (a) and the amount within APIC related to the reclassification of Merida redeemable stock to reflect the redemption of certain shares in October 2021. Please revise to explain that the October redemption is reflected in pro forma adjustments (a) and (f). Executive and Director Compensation of Leafly Executive Employment Arrangements, page 236 4. Please file the employment agreements with Ms. Miyashita and Messrs. Cotter, Martin and Krishnaswamy as exhibits to your registration statement. Refer to Item 601(b)(10)(iii)(A) of Regulation S-K. You may contact Brittany Ebbertt, Senior Staff Accountant, at (202) 551-3572 or Christine Dietz, Senior Staff Accountant, at (202) 551-3408 if you have questions regarding comments on the financial statements and related matters. Please contact Matthew Derby, Staff Attorney, at (202) 551-3334 or Jeff Kauten, Staff Attorney, at (202) 551-3447with any other questions. Sincerely, Division of Corporation Finance Office of Technology cc: Jeffrey M. Gallant, Esq.