SEC Company Response from CEL SCI CORP (CVM) (CIK 0000725363) (CVM) — Jul 21, 2015
CEL SCI CORP (CVM) (CIK 0000725363)
Date: July 21, 2015 · CIK: 0000725363 · Accession: 0001004878-15-000226
AI Filing Summary & Sentiment
Reasoning
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
July 21, 2015
Johnny Gharib Securities and Exchange Commission 100 F Street, NE Washington, DC 20549
This office represents CEL-SCI Corporation (the "Company"). The second amendment to the Company's 10-K report for the year ended September 30, 2014 has been filed with the Commission. This letter is in response to the comment received from the staff on May 6, 2015.
The Company's various Incentive Stock Option, Non-Qualified Stock Option, Stock Bonus and Stock Compensation Plans are the same, except for the number of shares authorized for issuance under the plans, which in some cases varies from year to year. However, insofar as Item 601(4) of Regulation S-K is concerned (Instruments defining the rights of security holders,) the respective plans are identical to each other, i.e., each Incentive Stock Option Plan has the same terms and provisions as the other Incentive Stock Option plans. As a result, only the most recent plans filed as exhibits to S-8 registration statements have been incorporated by reference.
Exhibit 4 (f) - the 2014 Incentive Stock Bonus Plan has been filed as an exhibit to Amendment No. 2 to the Company's 10-K report.
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
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<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
July 21, 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"). The second
amendment to the Company's 10-K report for the year ended September 30, 2014 has
been filed with the Commission. This letter is in response to the comment
received from the staff on May 6, 2015.
The Company's various Incentive Stock Option, Non-Qualified Stock Option,
Stock Bonus and Stock Compensation Plans are the same, except for the number of
shares authorized for issuance under the plans, which in some cases varies from
year to year. However, insofar as Item 601(4) of Regulation S-K is concerned
(Instruments defining the rights of security holders,) the respective plans are
identical to each other, i.e., each Incentive Stock Option Plan has the same
terms and provisions as the other Incentive Stock Option plans. As a result,
only the most recent plans filed as exhibits to S-8 registration statements have
been incorporated by reference.
Exhibit 4 (f) - the 2014 Incentive Stock Bonus Plan has been filed as an
exhibit to Amendment No. 2 to the Company's 10-K report.
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>