SEC Comment Letter for ODYSSEY MARINE EXPLORATION INC (OMEX) (CIK 0000798528) (OMEX) — Sep 16, 2011
ODYSSEY MARINE EXPLORATION INC (OMEX) (CIK 0000798528)
Date: Sept. 16, 2011 · CIK: 0000798528 · Accession: 0000000000-11-055425
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File numbers found in text: 001-31895
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September 16, 2011 Via E-mail Gregory P. Stemm Chief Executive Officer Odyssey Marine Exploration, Inc. 5215 W. Laurel Street Tampa, Florida 33607 Re: Odyssey Marine Exploration, Inc. Form 10-K for the Year Ended December 31, 2010 Filed February 28, 2011 Definitive Proxy Statement on Schedule 14A Filed April 15, 2011 File No. 001-31895 Dear Mr. Stemm: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in response to our co mments does not foreclos e the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Justin Dobbie Justin Dobbie Legal Branch Chief