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SEC Comment Letter for CEL SCI CORP (CVM) (CIK 0000725363) (CVM) — Jun 19, 2008

CEL SCI CORP (CVM) (CIK 0000725363)
Date: June 19, 2008 · CIK: 0000725363 · Accession: 0000000000-08-030691

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File numbers found in text: 333-151667

Date
June 19, 2008
Author
Jeffrey P. Riedler
Form
UPLOAD
Company
CEL SCI CORP (CVM) (CIK 0000725363)

Letter

Mail Stop 6010 June 19, 2008 Geert Kersten CEL-SCI Corporation 8229 Boone Blvd. #802 Vienna, Virginia 22182 Re: CEL-SCI Corporation Registration Statement on Form S-3 Filed June 13, 2008 File No. 333-151667

Dear Mr. Kersten:

We have limited our review of your filing to those issues we have addressed in our comments. Where indicated, we think you should revise your document in response to these comments. If you disagree, we w ill consider your explanation as to why our comment is inapplicable or a revision is unnecessary. Please be as detailed as necessary in your explanation. Please understand that the purpose of our re view process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filing. We look forward to working with you in these respects. We welcome any questions you may have about our comments or any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter. Cover Page of Registration Statement on Form S-3

1. The cover page of your Registration St atement on Form S-3 does not disclose whether the registrant is a large accelerate d filer, accelerated filer, non-accelerated filer or smaller reporting company. The Form S-3 was amended effective February 4, 2008 to require that disclosure. Please revise the cover page of the Form S-3 to provide the required disclosure. Additional Information, page 18

2. Please revise the list of documents incor porated by reference into the prospectus to include the Form 10-Q for the three months ended December 31, 2007.

* * *

Geert Kersten CEL-SCI Corporation June 19, 2008 Page 2

As appropriate, please amend your regist ration statement in response to these comments. You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cove r letter with your amendment that keys your responses to our comments and provides any requested information. Detailed cover letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your amendmen t and responses to our comments. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes all in formation required under the Securities Act of 1933 and that they have provided all information investors require for an informed investment decision. Since the company and its management are in possession of all facts relating to a company’ s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made. Notwithstanding our comments, in the even t the company requests acceleration of the effective date of the pending registration statement, it should furnish a letter, at the time of such request, acknowledging that: ‚ should the Commission or the staff, acting purs uant to delegated authority, declare the filing effective, it does not foreclose th e Commission from taking any action with respect to the filing; ‚ the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and ‚ the company may not assert staff comments a nd the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. In addition, please be advi sed that the Division of En forcement has access to all information you provide to the staff of the Di vision of Corporation Finance in connection with our review of your filing or in response to our comments on your filing. We will consider a written request for acceleration of the effective date of the registration statement as conf irmation of the fact that t hose requesting acceleration are aware of their respective re sponsibilities under the S ecurities Act of 1933 and the Securities Exchange Act of 1934 as they rela te to the proposed public offering of the securities specified in the above registration statement. We will act on the request and, pursuant to delegated authority, grant acce leration of the effective date. We direct your attention to Rules 46 0 and 461 regarding requesting acceleration of a registration statement. Please allow ad equate time after the filing of any amendment

Geert Kersten CEL-SCI Corporation June 19, 2008 Page 3

for further review before submitting a request for acceleration. Please provide this request at least two business days in a dvance of the requested effective date. Please contact Sebastian Gomez Abero at (202) 551-3578 or me at (202) 551- 3715 with any questions. S i n c e r e l y , J e f f r e y P . R i e d l e r A s s i s t a n t D i r e c t o r cc: William T. Hart, Esq. Hart & Trinen 1624 Washington Street Denver, Colorado 80203

Show Raw Text
Mail Stop 6010
June 19, 2008
 Geert Kersten CEL-SCI Corporation 8229 Boone Blvd. #802 Vienna, Virginia 22182
Re: CEL-SCI Corporation
  Registration Statement on Form S-3
Filed June 13, 2008
  File No. 333-151667

Dear Mr. Kersten:

We have limited our review of your filing to those issues we have addressed in
our comments.  Where indicated, we think you should revise your document in response
to these comments.  If you disagree, we w ill consider your explanation as to why our
comment is inapplicable or a revision is unnecessary.  Please be as detailed as necessary in your explanation.
Please understand that the purpose of our re view process is to assist you in your
compliance with the applicable disclosure  requirements and to  enhance the overall
disclosure in your filing.  We look forward to  working with you in these respects.  We
welcome any questions you may have about our comments or any other aspect of our review.  Feel free to call us at the telephone numbers listed at the end of this letter.
 Cover Page of Registration Statement on Form S-3

1. The cover page of your Registration St atement on Form S-3 does not disclose
whether the registrant is a large accelerate d filer, accelerated filer, non-accelerated
filer or smaller reporting company.  The Form S-3 was amended effective
February 4, 2008 to require that disclosure.  Please revise the cover page of the
Form S-3 to provide the required disclosure.
 Additional Information, page 18

 2. Please revise the list of documents incor porated by reference into the prospectus
to include the Form 10-Q for the three months ended December 31, 2007.

* * *

Geert Kersten
CEL-SCI Corporation
June 19, 2008 Page 2

As appropriate, please amend your regist ration statement in response to these
comments.  You may wish to provide us with marked copies of the amendment to
expedite our review.  Please furnish a cove r letter with your amendment that keys your
responses to our comments and provides any requested information.  Detailed cover
letters greatly facilitate our review.  Please understand that we may have additional comments after reviewing your amendmen t and responses to our comments.
We urge all persons who are responsible for the accuracy and adequacy of the
disclosure in the filing to be certain that the filing includes all in formation required under
the Securities Act of 1933 and that they have  provided all information investors require
for an informed investment decision.  Since the company and its management are in possession of all facts relating to a company’ s disclosure, they are responsible for the
accuracy and adequacy of the disclosures they have made.
Notwithstanding our comments, in the even t the company requests acceleration of
the effective date of the pending registration statement, it should furnish a letter, at the time of such request, acknowledging that:   ‚ should the Commission or the staff, acting purs uant to delegated authority, declare the
filing effective, it does not foreclose th e Commission from taking any action with
respect to the filing;
 ‚ the action of the Commission or the staff, acting pursuant to delegated authority, in
declaring the filing effective,  does not relieve the company from its full responsibility
for the adequacy and accuracy of the disclosure in the filing; and
 ‚ the company may not assert staff comments a nd the declaration of effectiveness as a
defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
  In addition, please be advi sed that the Division of En forcement has access to all
information you provide to the staff of the Di vision of Corporation Finance in connection
with our review of your filing or in response to our comments on your filing.
We will consider a written request for acceleration of the effective date of the
registration statement as conf irmation of the fact that t hose requesting acceleration are
aware of their respective re sponsibilities under the S ecurities Act of 1933 and the
Securities Exchange Act of 1934 as they rela te to the proposed public offering of the
securities specified in the above registration statement.  We will act  on the request and,
pursuant to delegated authority, grant acce leration of the effective date.
We direct your attention to Rules 46 0 and 461 regarding requesting acceleration
of a registration statement.  Please allow ad equate time after the filing of any amendment

Geert Kersten
CEL-SCI Corporation June 19, 2008 Page 3

for further review before submitting a request for acceleration.  Please provide this
request at least two business days in a dvance of the requested effective date.
 Please contact Sebastian Gomez Abero at (202) 551-3578 or me at (202) 551-
3715 with any questions.          S i n c e r e l y ,             J e f f r e y  P .  R i e d l e r          A s s i s t a n t  D i r e c t o r   cc: William T. Hart, Esq.
Hart & Trinen 1624 Washington Street Denver, Colorado 80203