SEC Comment Letter for BIOLARGO, INC. (BLGO) (CIK 0000880242) (BLGO) — Nov 9, 2010
BIOLARGO, INC. (BLGO) (CIK 0000880242)
Date: Nov. 9, 2010 · CIK: 0000880242 · Accession: 0000000000-10-066982
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Letter
November 9, 2010 Biolargo, Inc. Charles K. Dargan II, Chief Financial Officer 16333 Phoebe Ave. La Mirada, CA 90638
Re: Biolargo, Inc. Form 10-Q/A for the quarter ended March 31, 2010 Form 10-Q/A for the quarter ended June 30, 2010 File No. 0-19709
Dear Mr. Dargan: We have reviewed your amendments and have the following comment. Please respond to this letter within ten business days by am ending your filing, by providing the requested information, or by advising us when you will provide the requested response. If you do not believe our comments apply to your facts and circ umstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your filing and the information you provide in response to these comments, we ma y have additional comments. Form 10-Q/A for the quarter ended March 31, 2010
Form 10-Q/A for the quarter ended June 30, 2010 Exhibits 31.1 and 31.2
We have reviewed your amendments to Form 10-Q for the periods ended March 31, 2010 and June 30, 2010 filed on November 3, 2010. Your cer tifications included in your Form 10-Q/A filings do not comply with the requirements of Item 601(b)(31) of Regulation S-K as they improperly reference your Form 10-Q rather than your amended Form 10-Q. Please amend these filings to include certificati ons which appropriately reference your amended Form 10-Q.
You may contact Mindy Hooker at (202) 551-3732 or me at (202) 551-3768 with any questions. Sincerely, John Cash Branch Chief
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November 9, 2010
Biolargo, Inc. Charles K. Dargan II, Chief Financial Officer 16333 Phoebe Ave. La Mirada, CA 90638
Re: Biolargo, Inc.
Form 10-Q/A for the quarter ended March 31, 2010
Form 10-Q/A for the quarter ended June 30, 2010 File No. 0-19709
Dear Mr. Dargan:
We have reviewed your amendments and have the following comment. Please respond to
this letter within ten business days by am ending your filing, by providing the requested
information, or by advising us when you will provide the requested response. If you do not believe our comments apply to your facts and circ umstances or do not believe an amendment is
appropriate, please tell us why in your response.
After reviewing any amendment to your filing and the information you provide in
response to these comments, we ma y have additional comments.
Form 10-Q/A for the quarter ended March 31, 2010
Form 10-Q/A for the quarter ended June 30, 2010
Exhibits 31.1 and 31.2
We have reviewed your amendments to Form 10-Q for the periods ended March 31, 2010 and
June 30, 2010 filed on November 3, 2010. Your cer tifications included in your Form 10-Q/A
filings do not comply with the requirements of Item 601(b)(31) of Regulation S-K as they
improperly reference your Form 10-Q rather than your amended Form 10-Q. Please amend these
filings to include certificati ons which appropriately reference your amended Form 10-Q.
You may contact Mindy Hooker at (202) 551-3732 or me at (202) 551-3768 with any
questions.
Sincerely,
John Cash
Branch Chief