N1-pyrazolospiroketone acetyl-CoA carboxylase inhibitors

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
• R1 is (C1-C6)alkyl, (C3-C7)cycloalkyl, tetrahydrofuranyl or oxetanyl, wherein said (C1-C6)alkyl is optionally substituted with 1 to 3 substituents independently selected from (C1-C3)alkoxy, hydroxy, fluoro, phenyl, tetrahydrofuranyl or oxetanyl;
• R2 is hydrogen, halo, (C1-C3)alkyl, or cyano;
• R3 are each independently hydrogen or (C1-C3)alkyl;
• L is a direct bond or a (C1-C6)alkylene wherein one carbon of the (C1-C6)alkylene is optionally replaced by —C(O)—, —C(O)NH—, —NHC(O)—, —O—, —S—, NH or N(C1-C3)alkyl;
• Z is CH2 or O;
• A1 and A2 are each independently (C6-C10)aryl, 5 to 12 membered heteroaryl or 8 to 12 membered fused heterocyclicaryl;
• wherein said (C6-C10)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 (C1-C3)alkyl, (C1-C3)alkoxy, halo, amino, (C1-C3)alkylamino, di(C1-C3)alkylamino, hydroxy, cyano and amido wherein the alkyl portion of the (C1-C3)alkyl, (C1-C3)alkoxy, (C1-C3)alkylamino and di(C1-C3)alkylamino are optionally substituted with one to five fluoro;
• and wherein one of A1 or A2 is substituted by CO2R4, (C1-C6)CO2R4, tetrazolyl or (C1-C6)tetrazolyl;
• and
• R4 is (C1-C8)alkyl, (C3-C8)cycloalkyl or (C1-C6)alkyl-(C3-C8)cycloalkyl.