SEC Company Response from CEL SCI CORP (CVM) (CIK 0000725363) (CVM) — Jun 8, 2015
CEL SCI CORP (CVM) (CIK 0000725363)
Date: June 8, 2015 · CIK: 0000725363 · Accession: 0001004878-15-000178
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-117088, 333-198244
Letter
Re: CEL-SCI Corporation
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
June 8, 2015
Johnny Gharib Securities and Exchange Commission 100 F Street, NE Washington, DC 20549
This office represents CEL-SCI Corporation (the "Company"). This letter is in response to the comment received from the staff on May 6, 2015.
In connection with the Company's 10-K/A report filed on April 7, 2015 we have reviewed the Company's:
o Incentive Stock Option Plans;
o Non-Qualified Stock Option Plans;
o Stock Bonus Plans;
o the Stock Compensation Plan; and
o the 2014 Incentive Stock Bonus Plan
incorporated by reference to various registration statements on Form S-8 filed by the Company and found the references to be correct with the following exceptions:
o Exhibit 4 (b) - the description of this exhibit should be corrected to read "Incentive Stock Bonus Plans" since the Company has more than one Incentive Stock Bonus Plan.
o Exhibit 4 (e) - the reference to registration statement No. 333-117088 should be deleted since the Stock Compensation Plan was not filed as an exhibit to this registration statement.
o Exhibit 4 (f) - the reference to registration statement No. 333-198244 is correct since the 2014 Incentive Stock Bonus Plan was filed as Exhibit 4(c) to this registration statement. However, the "Filing Detail" page for this registration statement on the Edgar system does not show an Exhibit 4 (c).
<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
June 8, 2015
Johnny Gharib
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: CEL-SCI Corporation
This office represents CEL-SCI Corporation (the "Company"). This letter is
in response to the comment received from the staff on May 6, 2015.
In connection with the Company's 10-K/A report filed on April 7, 2015 we
have reviewed the Company's:
o Incentive Stock Option Plans;
o Non-Qualified Stock Option Plans;
o Stock Bonus Plans;
o the Stock Compensation Plan; and
o the 2014 Incentive Stock Bonus Plan
incorporated by reference to various registration statements on Form S-8
filed by the Company and found the references to be correct with the following
exceptions:
o Exhibit 4 (b) - the description of this exhibit should be corrected to
read "Incentive Stock Bonus Plans" since the Company has more than one
Incentive Stock Bonus Plan.
o Exhibit 4 (e) - the reference to registration statement No. 333-117088
should be deleted since the Stock Compensation Plan was not filed as
an exhibit to this registration statement.
o Exhibit 4 (f) - the reference to registration statement No. 333-198244
is correct since the 2014 Incentive Stock Bonus Plan was filed as
Exhibit 4(c) to this registration statement. However, the "Filing
Detail" page for this registration statement on the Edgar system does
not show an Exhibit 4 (c).
1
<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>