SEC Comment Letter for ODYSSEY MARINE EXPLORATION INC (OMEX) (CIK 0000798528) (OMEX) — Nov 18, 2015
ODYSSEY MARINE EXPLORATION INC (OMEX) (CIK 0000798528)
Date: Nov. 18, 2015 · CIK: 0000798528 · Accession: 0000000000-15-054549
AI Filing Summary & Sentiment
Letter
Mail Stop 3561 November 18, 2015 Philip S. Devine Chief Financial 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, 2014 Filed March 16, 2015 File No. 001 -31895
Dear Mr. Devine :
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 filing 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 laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Melissa Raminpour
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Mail Stop 3561 November 18, 2015 Philip S. Devine Chief Financial 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, 2014 Filed March 16, 2015 File No. 001 -31895 Dear Mr. Devine : 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 filing 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 laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Melissa Raminpour Melissa Raminpour Branch Chief Office of Transportation and Leisure