SEC Comment Letter for ODYSSEY MARINE EXPLORATION INC (OMEX) (CIK 0000798528) (OMEX) — Nov 14, 2013
ODYSSEY MARINE EXPLORATION INC (OMEX) (CIK 0000798528)
Date: Nov. 14, 2013 · CIK: 0000798528 · Accession: 0000000000-13-062513
AI Filing Summary & Sentiment
File numbers found in text: 001-31895
Letter
November 14 , 2013 Via E-Mail Mr. Michael J. Holmes Chief Financial Officer Odyssey Marine Exploration Inc. 5215 West Laurel Street Tampa, FL 33607
Re: Odyssey Marine Exploration, Inc. Form 10-K for Fiscal Year E nded December 31, 2012 Filed March 12, 2013 File No. 001-31895
Dear Mr. Holmes :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose 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 initiated by the Commission or any person under the federal securities l aws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Linda Cvrkel
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November 14 , 2013
Via E-Mail
Mr. Michael J. Holmes
Chief Financial Officer
Odyssey Marine Exploration Inc.
5215 West Laurel Street
Tampa, FL 33607
Re: Odyssey Marine Exploration, Inc.
Form 10-K for Fiscal Year E nded December 31, 2012
Filed March 12, 2013
File No. 001-31895
Dear Mr. Holmes :
We have completed our review of your filing. We remind you that our comments or
changes to disclosure in response to our comments do not foreclose 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 initiated by the Commission or any person under the
federal securities l aws of the United States. We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filings to be certain that the filings include the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Linda Cvrkel
Linda Cvrkel
Branch Chief