N1-pyrazolospiroketone acetyl-CoA carboxylase inhibitors

1. A compound of Formula (I)

or a pharmaceutically acceptable salt thereof; wherein

R 1 is (C 1 -C 6 )alkyl, (C 3 -C 7 )cycloalkyl, tetrahydrofuranyl or oxetanyl; wherein said (C 1 -C 6 )alkyl is optionally substituted with 1 to 3 substituents independently selected from (C 1 -C 3 )alkoxy, hydroxy, fluoro, phenyl, tetrahydrofuranyl or oxetanyl;

R 2 is hydrogen, halo, (C 1 -C 3 )alkyl, or cyano;

R 3 are each independently hydrogen or (C 1 -C 3 )alkyl;

L is a direct bond or a (C 1 -C 6 )alkylene wherein one carbon of the (C 1 -C 6 )alkylene is optionally replaced by —C(O)—, —C(O)NH—, —NHC(O)—, —O—, —S—, NH or N(C 1 -C 3 )alkyl;

Z is CH 2 or O;

A 1 and A 2 are each independently (C 6 -C 10 )aryl, 5 to 12 membered heteroaryl or 8 to 12 membered fused heterocyclicaryl; wherein said (C 6 -C 10 )aryl, 5 to 12 membered heteroaryl or 8 to 12 membered fused heterocyclicaryl are each optionally substituted with one to three substituents independently selected from (C 1 -C 3 )alkyl, (C 1 -C 3 )alkoxy, halo, amino, (C 1 -C 3 )alkylamino, di(C 1 -C 3 )alkylamino, hydroxy, cyano and amido wherein the alkyl portion of the (C 1 -C 3 )alkyl, (C 1 -C 3 )alkoxy, (C 1 -C 3 )alkylamino and di(C 1 -C 3 )alkylamino are optionally substituted with one to five fluoro; and wherein one of A 1 or A 2 is substituted by CO 2 R 4 or (C 1 -C 6 )CO 2 R 4 ; and

R 4 is H.

2. The compound of claim 1 wherein R 1 is isopropyl or t-butyl; R 2 is hydrogen; each R 3 is hydrogen; A 1 is phenyl, pyrazolyl, imidazolyl, triazolyl, pyridinyl, pyrimidinyl, indolyl, benzopyrazinyl, benzoimidazolyl, benzoimidazolonyl, pyrrolopyridinyl, pyrrolopyrimidinyl, pyrazolopyridinyl, pyrazolopyrimidinyl, indazolyl, indolinonyl, naphthyridinyl, quinolinyl, quinolinonyl, dihydroquinolinonyl, oxo-dihydroquinolinonyl, isoquinolinyl, isoquinolinonyl, dihydroisoquinonyl or oxo-dihydroisoquinonyl, wherein A 1 is optionally substituted with one to three substituents independently selected from fluoro, chloro, methyl, methoxy, amino, methylamino, dimethylamino, amido or cyano; and L is a direct bond or O; or a pharmaceutically acceptable salt thereof.

3. The compound of claim 1 wherein R 1 is isopropyl or t-butyl; R 2 is hydrogen; each R 3 is hydrogen; A 1 is phenyl, pyridinyl, indazolyl, indolyl, benzoimidazolyl, pyrrolopyridinyl or pyrrolopyrimidinyl, wherein A1 is optionally substituted with one methyl, methoxy, methylamino or dimethylamino; and L is a direct bond or O; or a pharmaceutically acceptable salt thereof.

4. The compound of claim 1 wherein R 1 is isopropyl or t-butyl; R 2 is hydrogen; each R 3 is hydrogen; A 1 is phenyl, pyridinyl, indazolyl, indolyl, benzoimidazolyl, pyrrolopyridinyl or pyrrolopyrimidinyl, wherein A1 is optionally substituted with one methyl, methoxy, methylamino or dimethylamino; L is a direct bond, and A 2 is phenyl substituted with CO 2 H; or a pharmaceutically acceptable salt thereof.

5. The compound of claim 1 wherein R 1 is isopropyl or t-butyl; R 2 is hydrogen; each R 3 is hydrogen; A 1 is phenyl, indolyl or benzoimidazolyl optionally substituted with methyl; L is a direct bond, and A 2 is phenyl substituted with CO 2 H; or a pharmaceutically acceptable salt thereof.

6. The compound of claim 1 wherein R 1 is isopropyl or t-butyl; R 2 is hydrogen; each R 3 is hydrogen; A 1 is pyridinyl optionally substituted with methylamino or dimethylamino; L is a direct bond, and A 2 is phenyl substituted with CO 2 H; or a pharmaceutically acceptable salt thereof.

7. A pharmaceutical composition comprising a therapeutically effective amount of a compound of claim 1 , or a pharmaceutically acceptable salt thereof, and a pharmaceutically acceptable excipient, diluent, or carrier.

8. The composition of claim 7 further comprising at least one additional anti-diabetic agent.

9. The composition of claim 8 wherein said anti-diabetic agent is selected from the group consisting of metformin, acetohexamide, chlorpropamide, diabinese, glibenclamide, glipizide, glyburide, glimepiride, gliclazide, glipentide, gliquidone, glisolamide, tolazamide, tolbutamide, tendamistat, trestatin, acarbose, adiposine, camiglibose, emiglitate, miglitol, voglibose, pradimicin-Q, salbostatin, balaglitazone, ciglitazone, darglitazone, englitazone, isaglitazone, pioglitazone, rosiglitazone, troglitazone, exendin-3, exendin-4, trodusquemine, reservatrol, hyrtiosal extract, sitagliptin, vildagliptin, alogliptin and saxagliptin.

10. A method for treating or delaying the progression or onset of Type 2 diabetes in a human comprising the step of administering to the human in need of such treatment a therapeutically effective amount of a compound of claim 1 or a pharmaceutically acceptable salt thereof.

11. A compound of structure

or a pharmaceutically acceptable salt thereof.

12. A compound of structure