SEC Comment Letter for ProPhase Labs, Inc. (PRPH) (CIK 0000868278) (PRPH) — Apr 5, 2017
ProPhase Labs, Inc. (PRPH) (CIK 0000868278)
Date: April 5, 2017 · CIK: 0000868278 · Accession: 0000000000-17-011541
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Mail Stop 4720 April 5, 2017 Ted Karkus Chairman and Chief Executive Officer ProPhase Labs, Inc. 621 N. Shady Retreat Road Doylestown, PA 18901 Re: ProPhase Labs, Inc. Preliminary Proxy Statement on Schedule 14A Filed January 31, 2017 File No. 000 -21617 Dear Mr. Karkus: We completed our review of your filing on March 1, 2017 . 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/ Erin K. Jaskot Suzanne Ha yes Assistant Director Office of Healthcare and Insurance