0001213900-21-061632.txt : 20220118 0001213900-21-061632.hdr.sgml : 20220118 20211123165022 ACCESSION NUMBER: 0001213900-21-061632 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20211123 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm
 

Graubard Miller

The Chrysler Building

405 Lexington Avenue

New York, N.Y. 10174-1101

(212) 818-8800

    
facsimile   direct dial number  
(212) 818-8881   (212) 818-8638  
    email address  
    jgallant@graubard.com
         

November 23, 2021

 

Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

 

  Re: Merida Merger Corp. I  
    Form 10-K/A for the year ended December 31, 2020  
    File No.: 001-39119  

 

Ladies and Gentlemen:

 

On behalf of Merida Merger Corp. I (the “Company”), we respond as follows to the Staff’s comment letter, dated November 19, 2021, relating to the above-captioned Amended Annual Report on Form 10-K. Captions and page references herein correspond to those set forth in the amended filing of the Annual Report.

 

Please note that for the Staff’s convenience, we have recited each of the Staff’s comments and provided the Company’s response to each comment immediately thereafter.

 

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.

 

The Company has filed the requested Current Report on Form 8-K and amended the Form 10-K/A as requested.

 

 

 

 

Securities and Exchange Commission

November 23, 2021

Page 2

 

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If you have any questions, please do not hesitate to contact me at the above telephone and facsimile numbers.

 

  Sincerely,
   
  /s/ Jeffrey M. Gallant
  Jeffrey M. Gallant

 

cc:Mr. Peter Lee