SEC Company Response from CEL SCI CORP (CVM) (CIK 0000725363) (CVM) — Apr 30, 2007
CEL SCI CORP (CVM) (CIK 0000725363)
Date: April 30, 2007 · CIK: 0000725363 · Accession: 0001004878-07-000063
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-11889
Referenced dates: March 28, 2007
Letter
Re: CEL-SCI Corporation Form 10-K File No. 001-11889
CEL-SCI CORPORATION
8229 Boone Blvd. #802 Vienna, VA 22182 (703) 506-9460
April 25, 2007
Dana Hartz Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549
The following is the response of CEL-SCI Corporation (the "Company") to your letter dated March 28, 2007.
Geert R. Kersten, the Company's Chief Executive and Financial Officer, evaluated the effectiveness of the Company's disclosure controls and procedures (as defined in Rule 13a-15(e) of the Securities Exchange Act of 1934) as of the end of the period covered by the Company's report on From 10-K for the year ended September 30, 2006, and in his opinion the Company's disclosure controls and procedures are effective. There were no changes in the Company's internal controls over financial reporting that occurred during the fiscal year ended September 30, 2006 that have materially affected, or are reasonably likely to materially affect, the Company's internal control over financial reporting.
The Company understands that:
o The Company is responsible for the adequacy and accuracy of the disclosure in its 10-K report;
o Staff comments, or changes to the disclosure in response to staff comments, do not foreclose the Commission from taking any action with respect to the 10-K report; and
o 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,
/s/ Geert R. Kersten
--------------------------------------
Geert R. Kersten, Chief Executive Officer
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<TEXT>
CEL-SCI CORPORATION
8229 Boone Blvd. #802
Vienna, VA 22182
(703) 506-9460
April 25, 2007
Dana Hartz
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re: CEL-SCI Corporation
Form 10-K
File No. 001-11889
The following is the response of CEL-SCI Corporation (the "Company") to
your letter dated March 28, 2007.
Geert R. Kersten, the Company's Chief Executive and Financial Officer,
evaluated the effectiveness of the Company's disclosure controls and procedures
(as defined in Rule 13a-15(e) of the Securities Exchange Act of 1934) as of the
end of the period covered by the Company's report on From 10-K for the year
ended September 30, 2006, and in his opinion the Company's disclosure controls
and procedures are effective. There were no changes in the Company's internal
controls over financial reporting that occurred during the fiscal year ended
September 30, 2006 that have materially affected, or are reasonably likely to
materially affect, the Company's internal control over financial reporting.
The Company understands that:
o The Company is responsible for the adequacy and accuracy of the
disclosure in its 10-K report;
o Staff comments, or changes to the disclosure in response to staff
comments, do not foreclose the Commission from taking any action
with respect to the 10-K report; and
o 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,
/s/ Geert R. Kersten
--------------------------------------
Geert R. Kersten, Chief Executive Officer
</TEXT>
</DOCUMENT>