SEC Comment Letter for Apyx Medical (APYX) — May 9, 2018

Apyx Medical Corp
Date: May 9, 2018 · CIK: 0000719135 · Accession: 0000000000-18-014465

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AI Filing Summary & Sentiment

File numbers found in text: 333-224677

Date

May 9, 2018

Author

/s/ Tim Buchmiller for

Form

UPLOAD

Company

Apyx Medical Corp

Letter

Mail Stop 3030 May 9, 2018 Charles D. Goodwin, II Chief Executive Officer Bovie Medical Corporation 5115 Ulmerton Road Clearwater, Florida 33760

Re: Bovie Medical Corporation Registration Statement on Form S-3 Filed May 4 , 2018 File No. 333-224677

Dear Mr. Goodwin :

This is to advise you that we have not reviewed and will not review your registration statement .

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Tim Buchmiller at (202) 551 -3635 with any questions.

Sincerely,
/s/ Tim Buchmiller for

Show Raw Text

Mail Stop 3030
May 9, 2018

Charles D. Goodwin, II
Chief Executive Officer
Bovie Medical Corporation
5115 Ulmerton Road
Clearwater, Florida 33760

Re: Bovie Medical Corporation
  Registration Statement on Form S-3
Filed  May 4 , 2018
  File No.  333-224677

Dear  Mr. Goodwin :

This is to advise you that we have not reviewed and will not review your registration
statement .

Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please  contact Tim Buchmiller  at (202) 551 -3635  with any questions.

Sincerely,

/s/ Tim Buchmiller  for

Amanda Ravitz
Assistant Director
Office of Electronics and Machinery

cc: Adam P. Silvers, Esq.
Ruskin Moscou Faltischek, P.C

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