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SEC Company Response from CEL SCI CORP (CVM) (CIK 0000725363) (CVM) — Apr 20, 2015

CEL SCI CORP (CVM) (CIK 0000725363)
Date: April 20, 2015 · CIK: 0000725363 · Accession: 0001004878-15-000108

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File numbers found in text: 001-11889

Referenced dates: March 27, 2015

Date
April 20, 2015
Author
HART & HART, LLC
Form
CORRESP
Company
CEL SCI CORP (CVM) (CIK 0000725363)

Letter

Re: CEL-SCI Corporation Form 10-K for Fiscal Year Ended September 30, 2014 Filed December 23, 2014 File No. 001-11889

HART & HART, LLC ATTORNEYS AT LAW 1624 Washington Street Denver, CO 80203 William T. Hart, P.C. ________ harttrinen@aol.com Will Hart (303) 839-0061 Fax: (303) 839-5414

April 20, 2015

Johnny Gharib Securities and Exchange Commission 100 F Street, NE Washington, DC 20549

This office represents CEL-SCI Corporation (the "Company"). This letter provides the Company's responses to the comments received from the staff by letter dated March 27, 2015. The paragraph numbers in this letter correspond with the numbered paragraphs in the staff's comment letter. The numbers under the "Page No." column refer to the pages in the Company's amended 10-K report where the Company's response to the particular comment can be found.

Page No.

1. Comment complied with. We believe the Company's disclosure regarding its patents complies with Item 101(c) (iv) of Regulation S-K and is consistent with that of other issuers in the biotech industry. 7

2. Comment complied with. 5

3. Comment complied with. 6, 23

4. Comment complied with. 18, 19

5. Comment complied with. 19

6. Comment complied with. 20

<PAGE>

If you should have any questions concerning the foregoing, please do not hesitate to contact the undersigned.

Very Truly Yours,
HART & HART, LLC

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                                HART & HART, LLC
                                ATTORNEYS AT LAW
                             1624 Washington Street
                                Denver, CO 80203
William T. Hart, P.C.              ________                   harttrinen@aol.com
Will Hart                                                         (303) 839-0061
Fax: (303) 839-5414

                                 April 20, 2015

Johnny Gharib
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

      Re:   CEL-SCI Corporation
            Form 10-K for Fiscal Year Ended September 30, 2014
            Filed December 23, 2014
            File No. 001-11889

     This office  represents  CEL-SCI  Corporation (the "Company").  This letter
provides the  Company's  responses to the  comments  received  from the staff by
letter dated March 27, 2015.  The  paragraph  numbers in this letter  correspond
with the numbered  paragraphs in the staff's comment  letter.  The numbers under
the "Page No." column  refer to the pages in the  Company's  amended 10-K report
where the Company's response to the particular comment can be found.

                                                                        Page No.

     1.   Comment complied with. We believe the Company's  disclosure
          regarding its patents  complies with Item 101(c) (iv) of
          Regulation  S-K and is consistent with that of other issuers
          in the biotech industry.                                       7

     2.   Comment complied with.                                         5

     3.   Comment complied with.                                         6, 23

     4.   Comment complied with.                                         18, 19

     5.   Comment complied with.                                         19

     6.   Comment complied with.                                         20

<PAGE>

     If you should have any questions  concerning the  foregoing,  please do not
hesitate to contact the undersigned.

                                Very Truly Yours,

                                HART & HART, LLC

                               /s/ William T. Hart

                            By
                               William T.  Hart
</TEXT>
</DOCUMENT>