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SEC Company Response from Apyx Medical Corp (APYX) (CIK 0000719135) (APYX) — Sep 21, 2009

Apyx Medical Corp (APYX) (CIK 0000719135)
Date: Sept. 21, 2009 · CIK: 0000719135 · Accession: 0001144204-09-049155

Regulatory Compliance Financial Reporting Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
December 31, 2008
Author
Makrides, President
Form
CORRESP
Company
Apyx Medical Corp (APYX) (CIK 0000719135)

Letter

BOVIE MEDICAL CORPORATION

WALT WHITMAN ROAD

SUITE

MELVILLE, NY 11747

September 17, 2009

Securities and Exchange Commission

Washington, D.C 20549

Attention: Timothy Buchmiller

Division of Corporation Finance

Mail Stop

Re: Bovie Medical Corporation (the “Company”)

Form 10K for Fiscal Year

Ended December 31, 2008

Filed on March 16, 2009

File No. 1-31885

Gentlemen:

At the request of the staff in its comments to our Form 10-K Annual Report for the year ended December 31, 2008, Bovie Medical Corporation hereby acknowledges that:

(a)

The Company is responsible for the adequacy and accuracy of the disclosure in our filing;

(b)

Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing;

(c)

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.

Very
truly yours,
BOVIE
MEDICAL CORPORATION

Show Raw Text
CORRESP
1
filename1.htm

    BOVIE
MEDICAL CORPORATION

    734
WALT WHITMAN ROAD

    SUITE
207

    MELVILLE,
NY 11747

    September
17, 2009

    Securities
and Exchange Commission

    Washington,
D.C 20549

    Attention:
Timothy Buchmiller

    Division
of Corporation Finance

    Mail Stop
3030

    Re:           Bovie
Medical Corporation (the “Company”)

    Form 10K for Fiscal Year

    Ended December 31, 2008

    Filed on March 16, 2009

    File No. 1-31885

    Gentlemen:

    At the
request of the staff in its comments to our Form 10-K Annual Report for the year
ended December 31, 2008, Bovie Medical Corporation hereby acknowledges
that:

              (a)

              The
      Company is responsible for the adequacy and accuracy of the disclosure in
      our filing;

              (b)

              Staff
      comments or changes to disclosure in response to staff comments do not
      foreclose the Commission from taking any action with respect to the
      filing;

              (c)

              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.

              Very
      truly yours,

              BOVIE
      MEDICAL CORPORATION

              BY:

              /S/ Andrew Makrides

              Andrew
      Makrides, President