SEC Comment Letter for Apyx Medical Corp (APYX) (CIK 0000719135) (APYX) — Mar 1, 2010

Apyx Medical Corp (APYX) (CIK 0000719135)
Date: March 1, 2010 · CIK: 0000719135 · Accession: 0000000000-10-011568

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AI Filing Summary & Sentiment

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Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

February 19, 2010

Author

Brian Cascio

Form

UPLOAD

Company

Apyx Medical Corp (APYX) (CIK 0000719135)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3030 February 19, 2010 Andrew Makrides President, Chairman of the Board Bovie Medical Corporation 734 Walt Whitman Road Melville, New York 11747 Re: Bovie Medical Corporation Form 10-K for the fiscal year ended December 31, 2008 Filed on March 16, 2009 File No. 1-31885

Dear Mr. Makrides: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. S i n c e r e l y , B r i a n C a s c i o A c c o u n t i n g B r a n c h C h i e f

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

Mail Stop 3030
February 19, 2010
  Andrew Makrides President, Chairman of the Board Bovie Medical Corporation 734 Walt Whitman Road Melville, New York 11747
 Re: Bovie Medical Corporation
  Form 10-K for the fiscal year ended December 31, 2008   Filed on  March 16, 2009   File No. 1-31885

 Dear Mr. Makrides:   We have completed our review of your Form 10-K and related filings and do not, at this time, have
any further comments.             S i n c e r e l y ,                 B r i a n  C a s c i o           A c c o u n t i n g  B r a n c h  C h i e f

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