SEC Comment Letter for ProPhase Labs, Inc. (PRPH) (CIK 0000868278) (PRPH) — Jan 12, 2010
ProPhase Labs, Inc. (PRPH) (CIK 0000868278)
Date: Jan. 12, 2010 · CIK: 0000868278 · Accession: 0000000000-10-001927
AI Filing Summary & Sentiment
File numbers found in text: 000-21617
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Via Facsimile and U.S. Mail
Mail Stop 4720
January 12, 2010
Robert V. Cuddihy, Jr.
Chief Operating Officer
The Quigley Corporation
Kells Building
621 Shady Retreat Road
P.O. Box 1349
Doylestown, PA 18901
Re: The Quigley Corporation
Form 10-K for the Fiscal Year Ended December 31, 2008
Definitive Proxy Statement on Schedule 14A
File Number: 000-21617
Dear Mr. Cuddihy,
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
Sincerely,
Jim B. Rosenberg
Senior Assistant Chief
Accountant