N1-pyrazolospiroketone acetyl-CoA carboxylase inhibitors

1. A method for treating a diabetes-related disease in a human comprising the step of administering to the human in need of such treatment a therapeutically effective amount of 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 , (C 1 -C 6 )CO 2 R 4 , tetrazolyl or (C 1 -C 6 )tetrazolyl; and

R 4 is (C 1 -C 8 )alkyl, (C 3 -C 8 )cycloalkyl or (C 1 -C 6 )alkyl-(C 3 -C 8 )cycloalkyl.

2. The method of claim 1 , wherein the diabetes-related disease is selected from nonalcoholic fatty liver disease, hepatic insulin resistance, hyperglycemia, metabolic syndrome, impaired glucose tolerance, diabetic neuropathy, diabetic nephropathy, diabetic retinopathy, obesity, dyslipidemia, hypertension, hyperinsulinemia, and insulin resistance syndrome.

3. The method of claim 1 , wherein the diabetes-related disease is selected from nonalcoholic fatty liver disease, hepatic insulin resistance, hyperglycemia, and obesity.

4. The method of claim 1 , wherein the diabetes-related disease is nonalcoholic fatty liver disease.

5. The method of claim 1 , further comprising the step of administering a second pharmaceutical agent, wherein the second agent is an anti-diabetic agent 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.

6. The method of claim 1 , wherein the compound of Formula (I) is where R 1 is isopropyl or t-butyl; and where R 2 is hydrogen; or a pharmaceutically acceptable salt thereof.

7. The method of claim 1 , wherein the compound of Formula (I) is where A 1 is phenyl, pyridinyl, indazolyl, indolyl, benzoimidazolyl, pyrrolopyridinyl or pyrrolopyrimidinyl; each optionally substituted with one methyl, methoxy, methylamino or dimethylamino; or a pharmaceutically acceptable salt thereof.

8. The method of claim 1 , wherein the compound of Formula (I) is where A 1 is phenyl, indolyl or benzoimidazolyl optionally substituted with methyl, or pyridinyl optionally substituted with methylamino or dimethylamino; or a pharmaceutically acceptable salt thereof.