12. Restatement of Condensed Consolidated Statement of Operations and Comprehensive Loss 

The requirement to restate the Company’s net loss attributable to common stockholders and basic and diluted loss per common share is due to the failure to record a one-time, non-cash $3.8 million charge attributable to the deemed dividend related to the accretion of a discount on Series A convertible preferred stock upon conversion into the Company’s common stock,   which occurred in July 2016. The impact of this change for the three and nine months periods ended September 30, 2016 is as follows (in thousands, except share and per share data):

The above-mentioned corrections do not have an effect on consolidated total comprehensive loss, and the consolidated balance sheets or statements of cash flows, except for the non-cash financing activities presented on the statements of cash flows.