Study to Evaluate Safety, Tolerability, and Efficacy of GS-0976 in Adults With Nonalcoholic Steatohepatitis

Key Inclusion Criteria:

• Meets all of the following conditions:

• A clinical diagnosis of nonalcoholic fatty liver disease (NAFLD)
• Screening magnetic resonance imaging - proton density fat fraction (MRI-PDFF) with ≥ 8% steatosis
• Screening magnetic resonance elastography (MRE) with liver stiffness ≥ 2.5 kPa

• OR
• A historical liver biopsy consistent with NASH and non-cirrhotic fibrosis
• Platelet count ≥ 100,000/mm^3
• Creatinine Clearance (CLcr ) as calculated by the Cockcroft-Gault equation ≥ 60 ml/min

Key Exclusion Criteria:

• Pregnant or lactating females
• Alanine aminotransferase (ALT) > 5 x upper limit of the normal range (ULN)
• Other causes of liver disease including autoimmune, viral, and alcoholic liver disease
• Cirrhosis of the liver

• Prior history of decompensated liver disease, including ascites, hepatic encephalopathy or variceal bleeding
• Body mass index (BMI) < 18 kg/m^2
• International normalized ratio (INR) > 1.2 unless on anticoagulant therapy
• Total bilirubin > 1 x ULN, except with diagnosis of Gilbert's syndrome

NOTE: Other protocol defined Inclusion/ Exclusion criteria may apply.