SEC Company Response from IMCOR PHARMACEUTICAL CO (CIK 0000761237) — Aug 3, 2004
IMCOR PHARMACEUTICAL CO (CIK 0000761237)
Date: Aug. 3, 2004 · CIK: 0000761237 · Accession: 0001047469-04-025195
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CORRESP
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GRIPPO & ELDEN LLC
Suite 3600
227 West Monroe Street
Chicago, Illinois 60606
FAX:
(312) 558-1195
(312) 263-7356
(312) 704-7700
To Call Writer Direct
(312) 704-7733
mhafter@grippoelden.com
August 2,
2004
VIA EDGAR
Securities
and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Attention: Filing Desk
Re:IMCOR
Pharmaceutical Co.
Registration Statement on Form SB-2
Ladies
and Gentlemen:
On
behalf of IMCOR Pharmaceutical Co. (the "Company"), please accept for filing under the Securities Act of 1933, as amended, the Company's Registration Statement on Form
SB-2 relating to up to 40,092,501 shares of common stock of the Company, $.001 par value per share, which may be sold from time to time by certain selling shareholders. In payment of the
registration fee, $1,067.00 was transferred to the Commission's account by federal wire as required pursuant to Rule 13(c) of Regulation S-T. The wire was sent on
July 30, 2004 and was assigned referenced number 20040730L1LFSV1C000979.
If
there are any question, or if I may be of further assistance, please feel free to contact me at 312/704-7733, or my partner, Theodore Grippo at 312/704-7720.
Very truly yours,
/s/ MATTHEW I. HAFTER
MIH/pab
Enclosure
cc:Taffy
J. Williams
Brooks Boveroux
Larry Grant
Theodore W. Grippo