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Larimar Therapeutics, Inc. – ‘S-1’ on 1/9/15 – ‘EX-16.1’

On:  Friday, 1/9/15, at 6:40pm ET   ·   As of:  1/12/15   ·   Accession #:  1193125-15-6755   ·   File #:  333-201439

Previous ‘S-1’:  ‘S-1/A’ on 6/16/14   ·   Next:  ‘S-1/A’ on 1/16/15   ·   Latest:  ‘S-1/A’ on 1/22/15

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 1/12/15  Larimar Therapeutics, Inc.        S-1         1/09/15   77:7.7M                                   Donnelley … Solutions/FA

Registration Statement (General Form)   —   Form S-1
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-1         Registration Statement (General Form)               HTML   1.53M 
 2: EX-10.3(B)  Material Contract                                   HTML     26K 
 3: EX-10.4     Material Contract                                   HTML     48K 
 5: EX-23.1     Consent of Experts or Counsel                       HTML     21K 
 4: EX-16.1     Letter re: Change in Certifying Accountant          HTML     21K 
53: R1          Document and Entity Information                     HTML     36K 
42: R2          Consolidated Balance Sheets                         HTML    108K 
51: R3          Consolidated Balance Sheets (Parenthetical)         HTML     70K 
55: R4          Consolidated Statements of Operations and           HTML     77K 
                Comprehensive Loss                                               
71: R5          Consolidated Statements of Redeemable Convertible   HTML    119K 
                Preferred Stock and Stockholders' Deficit                        
44: R6          Consolidated Statements of Redeemable Convertible   HTML     39K 
                Preferred Stock and Stockholders' Deficit                        
                (Parenthetical)                                                  
50: R7          Consolidated Statements of Cash Flows               HTML    139K 
38: R8          Nature of the Business and Basis of Presentation    HTML     41K 
28: R9          Summary of Significant Accounting Policies          HTML     98K 
72: R10         Property and Equipment, net                         HTML     32K 
57: R11         Accrued Expenses                                    HTML     36K 
56: R12         Convertible Promissory Notes                        HTML     38K 
62: R13         Redeemable Convertible Preferred Stock              HTML     57K 
63: R14         Common Stock                                        HTML     38K 
60: R15         Stock-Based Awards                                  HTML     85K 
64: R16         Net Loss Per Share                                  HTML     42K 
52: R17         Commitments and Contingencies                       HTML     47K 
54: R18         Income Taxes                                        HTML     59K 
59: R19         Retirement Plan                                     HTML     29K 
77: R20         Australia Research and Development Tax Incentive    HTML     32K 
67: R21         Related Party Transactions                          HTML     28K 
47: R22         Subsequent Events                                   HTML     27K 
58: R23         Summary of Significant Accounting Policies          HTML    137K 
                (Policies)                                                       
49: R24         Property and Equipment, net (Tables)                HTML     31K 
21: R25         Accrued Expenses (Tables)                           HTML     35K 
68: R26         Redeemable Convertible Preferred Stock (Tables)     HTML     43K 
74: R27         Stock-Based Awards (Tables)                         HTML     74K 
33: R28         Net Loss Per Share (Tables)                         HTML     46K 
32: R29         Commitments and Contingencies (Tables)              HTML     38K 
36: R30         Income Taxes (Tables)                               HTML     56K 
37: R31         Convertible Promissory Notes (Tables)               HTML     28K 
39: R32         Nature of the Business and Basis of Presentation -  HTML     46K 
                Additional Information (Detail)                                  
18: R33         Summary of Significant Accounting Policies -        HTML     42K 
                Additional Information (Detail)                                  
65: R34         Schedule of Property and Equipment, Net (Detail)    HTML     40K 
46: R35         Property and Equipment, net - Additional            HTML     26K 
                Information (Detail)                                             
48: R36         Accrued Expenses - Schedule of Accrued Expenses     HTML     45K 
                (Detail)                                                         
24: R37         Convertible Promissory Notes - Additional           HTML     63K 
                Information (Detail)                                             
76: R38         Redeemable Convertible Preferred Stock -            HTML    135K 
                Additional Information (Detail)                                  
12: R39         Schedule of Redeemable Preferred Stock (Detail)     HTML    101K 
40: R40         Common Stock - Additional Information (Detail)      HTML     44K 
70: R41         Stock-Based Awards - Additional Information         HTML    125K 
                (Detail)                                                         
23: R42         Assumptions used to Determine Fair Value of Stock   HTML     36K 
                Options Granted (Detail)                                         
31: R43         Summary of Stock Options Activity (Detail)          HTML     91K 
35: R44         Summary of Restricted Stock Activity (Detail)       HTML     58K 
43: R45         Stock-Based Awards - Summary of Stock-Based         HTML     38K 
                Compensation Expense Related to Stock Options and                
                Restricted Common Stock (Detail)                                 
17: R46         Computation of Basic and Diluted Earnings Per       HTML     45K 
                Share (Detail)                                                   
27: R47         Summary of Common Stock Equivalents Outstanding     HTML     39K 
                (Detail)                                                         
14: R48         Commitments and Contingencies - Additional          HTML     64K 
                Information (Detail)                                             
69: R49         Commitments and Contingencies - Schedule of Future  HTML     41K 
                Minimum Lease Payments for Operating Leases                      
                (Detail)                                                         
22: R50         Research and Development Expenses Related to        HTML     26K 
                License Agreements (Detail)                                      
66: R51         Income Taxes - Additional Information (Detail)      HTML     53K 
25: R52         Reconciliation of Federal Statutory Income Tax      HTML     59K 
                Rate (Detail)                                                    
41: R53         Schedule of Net Deferred tax Assets (Detail)        HTML     69K 
13: R54         Summary of Changes in the Valuation Allowance for   HTML     32K 
                Deferred Tax Assets (Detail)                                     
16: R55         Retirement Plan - Additional Information (Detail)   HTML     29K 
34: R56         Australia Research and Development Tax Incentive -  HTML     47K 
                Additional Information (Detail)                                  
20: R57         Related Party Transactions - Additional             HTML     29K 
                Information (Detail)                                             
73: R58         Subsequent Events - Additional Information          HTML     56K 
                (Detail)                                                         
45: R59         Summary of Significant Accounting Policies -        HTML     38K 
                Summary of Common Stock Equivalents Outstanding                  
                (Detail)                                                         
61: R60         Notes Payable - Additional Information (Detail)     HTML     92K 
26: R61         Notes Payable - Schedule of Estimated Future        HTML     39K 
                Principal Payments Due under Term Loan (Detail)                  
29: R62         Stockholders' Equity - Additional Information       HTML     66K 
                (Detail)                                                         
75: XML         IDEA XML File -- Filing Summary                      XML    116K 
15: EXCEL       IDEA Workbook of Financial Reports                  XLSX    176K 
30: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS    826K 
 6: EX-101.INS  XBRL Instance -- zfgn-20140930                       XML   1.24M 
 8: EX-101.CAL  XBRL Calculations -- zfgn-20140930_cal               XML    182K 
 9: EX-101.DEF  XBRL Definitions -- zfgn-20140930_def                XML    489K 
10: EX-101.LAB  XBRL Labels -- zfgn-20140930_lab                     XML   1.14M 
11: EX-101.PRE  XBRL Presentations -- zfgn-20140930_pre              XML    838K 
 7: EX-101.SCH  XBRL Schema -- zfgn-20140930                         XSD    153K 
19: ZIP         XBRL Zipped Folder -- 0001193125-15-006755-xbrl      Zip    165K 


‘EX-16.1’   —   Letter re: Change in Certifying Accountant


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



  EX16.1  

Exhibit 16.1

January 8, 2015

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by Zafgen, Inc. under the heading “Change in Accounting Firm Relationships”, in this registration statement on Form S-1 and we agree with the statements concerning our Firm under that heading.

Very truly yours,

/s/ Edelstein and Company LLP

Edelstein and Company LLP

 

 

1


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘S-1’ Filing    Date    Other Filings
Filed as of:1/12/154,  8-K
Filed on:1/9/15
1/8/154
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Filing Submission 0001193125-15-006755   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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