SEC Comment Letter for Anixa Biosciences Inc (ANIX) (CIK 0000715446) (ANIX) — Apr 15, 2014
Anixa Biosciences Inc (ANIX) (CIK 0000715446)
Date: April 15, 2014 · CIK: 0000715446 · Accession: 0000000000-14-019090
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-193869
Referenced dates: March 13, 2014, March 6, 2014
Letter
April 15 , 2014 Via E -mail Robert A. Berman President and Chief Executive Officer CopyTele, Inc. 900 Walt Whitman Road Melville, NY 11747
Re: CopyTele, Inc. Amendment No. 1 to Registration Statement on Form S-3 Filed March 31 , 2014 File No. 333-193869
Dear Mr. Berman:
After reviewing your letters dated March 13, 2014 and April 9 , 2014 and the above - referenced registration statement, we have the following comment.
Front Cover Page of the Registration Statement
1. Please refer to our prior comment 2 in our letter dated March 6, 2014 relating to registration statement file number 333 -193826 and revise your cover page to include disclosure regarding your concurrent offerings. In this regard, we refer to your registration statements on Form S -3 (file nos. 333 -188096 and 333 -193826). Specifically, please disclose the total number of shares that are being concurrently offered, the extent to which the concurrent offerings are of a primary and secondary nature, and the portion of that total offered by means of a separate prospectus.
Please contact Mitchell Austin, Attorney -Adviser, at (202) 551 -3574 or me at (202) 551 - 3453 with any questions. If you need further assistance, please contact Barbara C. Jacobs, Assistant Director, at (202) 551 -3730.
Sincerely,
/s/ Jan Woo
Show Raw Text
April 15 , 2014 Via E -mail Robert A. Berman President and Chief Executive Officer CopyTele, Inc. 900 Walt Whitman Road Melville, NY 11747 Re: CopyTele, Inc. Amendment No. 1 to Registration Statement on Form S-3 Filed March 31 , 2014 File No. 333-193869 Dear Mr. Berman: After reviewing your letters dated March 13, 2014 and April 9 , 2014 and the above - referenced registration statement, we have the following comment. Front Cover Page of the Registration Statement 1. Please refer to our prior comment 2 in our letter dated March 6, 2014 relating to registration statement file number 333 -193826 and revise your cover page to include disclosure regarding your concurrent offerings. In this regard, we refer to your registration statements on Form S -3 (file nos. 333 -188096 and 333 -193826). Specifically, please disclose the total number of shares that are being concurrently offered, the extent to which the concurrent offerings are of a primary and secondary nature, and the portion of that total offered by means of a separate prospectus. Please contact Mitchell Austin, Attorney -Adviser, at (202) 551 -3574 or me at (202) 551 - 3453 with any questions. If you need further assistance, please contact Barbara C. Jacobs, Assistant Director, at (202) 551 -3730. Sincerely, /s/ Jan Woo Jan Woo Attorney -Adviser cc: Via E -mail Sarah E. Williams, Esq. Ellenoff Grossman & Schole LLP