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SEC Company Response from FIREFLY NEUROSCIENCE, INC. (AIFF) (CIK 0000803578) (AIFF) — May 7, 2008

FIREFLY NEUROSCIENCE, INC. (AIFF) (CIK 0000803578)
Date: May 7, 2008 · CIK: 0000803578 · Accession: 0001181431-08-029390

AI Filing Summary & Sentiment

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SEC Posture
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Summary

Reasoning

File numbers found in text: 000-22405

Date
May 7, 2008
Author
Information Analysis Incorporated
Form
CORRESP
Company
FIREFLY NEUROSCIENCE, INC. (AIFF) (CIK 0000803578)

Letter

DC4248.pdf -- Converted by SEC Publisher 4.2, created by BCL Technologies Inc., for SEC Filing

INFORMATION ANALYSIS INCORPORATED

11240 WAPLES MILL ROAD

SUITE 201

FAIRFAX, VIRGINIA 22030

(703) 383-3000

(703) 293-7979 fax

VIA EDGAR CORRESPONDENCE

May 7, 2008

Mr. Stephen Krikorian

Accounting Branch Chief

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

RE:

Letter to Richard S. DeRose dated April 25, 2008

Information Analysis Incorporated

Form 10-KSB for the Fiscal Year Ended December 31, 2007

Filed April 15, 2008

File No. 000-22405

Dr. Mr. Krikorian:

We received the Commission’s letter related to its review of our Form 10-KSB for the year ended December 31, 2007. Since we are now in the process of completing our Form 10-Q for the quarter ended March 31, 2008, we respectfully request additional time to respond to the issues raised in the letter. We anticipate providing our response to you by Friday, May 23, 2008.

If you have any questions, please feel free to contact the undersigned at (703) 293-7901.

Sincerely Yours,
Information Analysis Incorporated

Show Raw Text
CORRESP
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filename1.htm

   DC4248.pdf -- Converted by SEC Publisher 4.2, created by BCL Technologies Inc., for SEC Filing

INFORMATION ANALYSIS INCORPORATED

11240 WAPLES MILL ROAD

SUITE 201

FAIRFAX, VIRGINIA 22030

(703) 383-3000

(703) 293-7979 fax

VIA EDGAR CORRESPONDENCE

May 7, 2008

Mr. Stephen Krikorian

Accounting Branch Chief

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

RE:

Letter to Richard S. DeRose dated April 25, 2008

Information Analysis Incorporated

Form 10-KSB for the Fiscal Year Ended December 31, 2007

Filed April 15, 2008

File No. 000-22405

Dr. Mr. Krikorian:

We received the Commission’s letter related to its review of our Form 10-KSB for the year ended December 31, 2007. Since we are now in the process of completing our Form 10-Q for the quarter ended March 31, 2008, we
respectfully request additional time to respond to the issues raised in the letter. We anticipate providing our response to you by Friday, May 23, 2008.

If you have any questions, please feel free to contact the undersigned at (703) 293-7901.

Sincerely Yours,

Information Analysis Incorporated

/s/ Richard S. DeRose

Richard S. DeRose

Chief Financial Officer

Cc:

Mr. Mark Wishner, Greenberg Traurig, LLP

Mr. Mark Hooley, Reznick Group, P.C.