SEC Comment Letter for Apyx Medical (APYX) — Aug 23, 2012
Apyx Medical Corp
Date: Aug. 23, 2012 · CIK: 0000719135 · Accession: 0000000000-12-045832
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File numbers found in text: 001-31885
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August 23, 2012 Via E -mail Gary D. Pickett Chief Financial Officer Bovie Medical Corporation 734 Walt Whitman Rd. Melville, NY 11717 Re: Bovie Medical Corporation Form 10 -K for fiscal year ended December 31, 2011 Filed March 29, 2012 File No. 001-31885 Dear Mr. Pickett : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all per sons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Louis Rambo for Amanda Ra vitz Assistant Director cc (by E -mail): Adam Silvers, Esq.