SEC Comment Letter for GeoVax Labs, Inc. (GOVX) (CIK 0000832489) (GOVX) — Nov 3, 2009
GeoVax Labs, Inc. (GOVX) (CIK 0000832489)
Date: Nov. 3, 2009 · CIK: 0000832489 · Accession: 0000000000-09-062230
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-52091
Letter
Via Facsimile and U.S. Mail Mail Stop 4720 November 3, 2009 Mark W. Reynolds Chief Financial Officer GeoVax Labs, Inc. 1256 Briarcliff Road NE Atlanta, GA 30306
Re: GeoVax Labs, Inc. Form 10-K for the Fiscal Year Ended December 31, 2008 Form 10-K/A for the Fiscal Year Ended December 31, 2008 File Number: 000-52091
Dear Mr. Reynolds:
We have reviewed your October 9, 2 009 response to our September 25, 2009 letter and your Form 10-K/A filed Octobe r 13, 2009. We believe th at you should amend your filing for the comment below.
Form 10-K/A for the Fiscal Year Ended December 31, 2008 filed October 13, 2009
Report of Independent Registered Public A ccounting Firm on Financial Statements, page F-2 1. Please amend your filing to include a report of Tripp, Chafin & Causey, LLC, which references the standards of th e Public Company Accounting Oversight Board (United States). Refer to para graph 3 of PCAOB Auditing Standard 1.
* * * * As appropriate, please amend your fili ng within 10 business days or tell us when you will provide us with a response. Please furnish a cover letter with your amendment that keys your response to our comment. Detailed cover letters greatly facilitate our review. Please furnish your letter on EDGAR under the form type label CORRESP. Please understand th at we may have additional comments after reviewing your amendment.
Mark W. Reynolds GeoVax Labs, Inc. November 3, 2009 Page 2 You may contact Staci Shannon, Staff A ccountant, at (202) 551-3374 or Mary Mast, Review Accountant, at (202) 551-3613 if you have an y questions regarding the processing of your response, as well as any que stions regarding this comment. In this regard, do not hesitate to contact me, at (202) 551-3679.
S i n c e r e l y ,
J i m B . R o s e n b e r g Senior Assistant Chief Accountant
Show Raw Text
Via Facsimile and U.S. Mail
Mail Stop 4720
November 3, 2009
Mark W. Reynolds
Chief Financial Officer
GeoVax Labs, Inc.
1256 Briarcliff Road NE
Atlanta, GA 30306
Re: GeoVax Labs, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2008
Form 10-K/A for the Fiscal Year Ended December 31, 2008
File Number: 000-52091
Dear Mr. Reynolds:
We have reviewed your October 9, 2 009 response to our September 25, 2009
letter and your Form 10-K/A filed Octobe r 13, 2009. We believe th at you should amend
your filing for the comment below.
Form 10-K/A for the Fiscal Year Ended December 31, 2008 filed October 13, 2009
Report of Independent Registered Public A ccounting Firm on Financial Statements, page
F-2
1. Please amend your filing to include a report of Tripp, Chafin & Causey, LLC,
which references the standards of th e Public Company Accounting Oversight
Board (United States). Refer to para graph 3 of PCAOB Auditing Standard 1.
* * * *
As appropriate, please amend your fili ng within 10 business days or tell us
when you will provide us with a response. Please furnish a cover letter with your
amendment that keys your response to our comment. Detailed cover letters greatly
facilitate our review. Please furnish your letter on EDGAR under the form type label
CORRESP. Please understand th at we may have additional comments after reviewing your
amendment.
Mark W. Reynolds
GeoVax Labs, Inc.
November 3, 2009
Page 2
You may contact Staci Shannon, Staff A ccountant, at (202) 551-3374 or Mary
Mast, Review Accountant, at (202) 551-3613 if you have an y questions regarding the
processing of your response, as well as any que stions regarding this comment. In this
regard, do not hesitate to contact me, at (202) 551-3679.
S i n c e r e l y ,
J i m B . R o s e n b e r g
Senior Assistant Chief
Accountant