SEC Company Response from IMCOR PHARMACEUTICAL CO (CIK 0000761237) — Jan 10, 2005

IMCOR PHARMACEUTICAL CO (CIK 0000761237)
Date: Jan. 10, 2005 · CIK: 0000761237 · Accession: 0001144204-05-000786

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AI Filing Summary & Sentiment

File numbers found in text: 333-117907

Date

January 10, 2005

Author

Assistant Director

Form

CORRESP

Company

IMCOR PHARMACEUTICAL CO (CIK 0000761237)

Letter

January 10, 2005 VIA EDGAR Jeffrey P. Riedler Assistant Director U.S. Securities and Exchange Commission Division of Corporate Finance 450 5th Street, N.W. Washington, D.C. 20549-0708

Re: IMCOR Pharmaceutical Co. Registration Statement on Form SB-2 (333-117907)

Dear Mr. Riedler:

This letter shall serve as the formal request of IMCOR Pharmaceutical Co. (the "Company") to accelerate the effective date of the above-referenced registration statement on Form SB-2 relating to the registration of 46,653,461 shares of the Company's common stock (initially filed on August 3, 2004) to Tuesday, January 11, 2005 at 4:30 p.m. eastern time, or as promptly thereafter as practicable.

Please contact Matthew I. Hafter of Grippo & Elden LLC at (312) 704-7733 should you have any questions or comments regarding the foregoing.

IMCOR Pharmaceutical Co.

By: /s/ Taffy J. Williams ------------------------------------- Name: Taffy J. Williams, Ph.D. Title: President and Chief Executive Officer

cc: Matthew I. Hafter, Esq.

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<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                            IMCOR Pharmaceutical Co.
                                 6175 Lusk Blvd.
                               San Diego, CA 92121
                                 (858) 410-5601

                                 January 10, 2005

VIA EDGAR

Jeffrey P. Riedler
Assistant Director
U.S. Securities and Exchange Commission
Division of Corporate Finance
450 5th Street, N.W.
Washington, D.C. 20549-0708

                  Re:      IMCOR Pharmaceutical Co.
                           Registration Statement on Form SB-2 (333-117907)

Dear Mr. Riedler:

      This letter shall serve as the formal request of IMCOR Pharmaceutical Co.
(the "Company") to accelerate the effective date of the above-referenced
registration statement on Form SB-2 relating to the registration of 46,653,461
shares of the Company's common stock (initially filed on August 3, 2004) to
Tuesday, January 11, 2005 at 4:30 p.m. eastern time, or as promptly thereafter
as practicable.

      Please contact Matthew I. Hafter of Grippo & Elden LLC at (312) 704-7733
should you have any questions or comments regarding the foregoing.

                                   IMCOR Pharmaceutical Co.

                                   By:    /s/ Taffy J. Williams
                                          -------------------------------------
                                   Name:  Taffy J. Williams, Ph.D.
                                   Title: President and Chief Executive Officer

cc:      Matthew I. Hafter, Esq.

</TEXT>
</DOCUMENT>

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