SEC Company Response from APHTON CORP (CIK 0000840319) — Dec 1, 2005
APHTON CORP (CIK 0000840319)
Date: Dec. 1, 2005 · CIK: 0000840319 · Accession: 0001193125-05-235176
AI Filing Summary & Sentiment
File numbers found in text: 333-128244
Letter
Correspondence Letter
Aphton Corporation
8 Penn Center, Suite 2300
1628 JFK Boulevard
Philadelphia, PA 19103
December 1, 2005
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Zafar Hasan
Re: Registration Statement on Form S-1, SEC Registration No. 333-128244 (the “Registration Statement”)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, (the “Securities Act”) Aphton Corporation (the “Company”) requests that the effectiveness of the Registration Statement referenced above be accelerated at 9:00 a.m. on Monday, December 5, 2005, or as soon as possible thereafter.
As requested, the Company acknowledges that the action of the Commission or the staff in declaring this filing effective:
•
does not foreclose the Commission from taking any action with respect to the filing;
•
does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
•
the Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely,
Aphton Corporation
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CORRESP 1 filename1.htm Correspondence Letter Aphton Corporation 8 Penn Center, Suite 2300 1628 JFK Boulevard Philadelphia, PA 19103 December 1, 2005 VIA EDGAR Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Attention: Zafar Hasan Re: Registration Statement on Form S-1, SEC Registration No. 333-128244 (the “Registration Statement”) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, (the “Securities Act”) Aphton Corporation (the “Company”) requests that the effectiveness of the Registration Statement referenced above be accelerated at 9:00 a.m. on Monday, December 5, 2005, or as soon as possible thereafter. As requested, the Company acknowledges that the action of the Commission or the staff in declaring this filing effective: • does not foreclose the Commission from taking any action with respect to the filing; • does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and • the Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Sincerely, Aphton Corporation /s/ John McCafferty John McCafferty Vice President and Corporate Counsel