SEC Company Response from BIOLARGO, INC. (BLGO) (CIK 0000880242) (BLGO) — May 23, 2017
BIOLARGO, INC. (BLGO) (CIK 0000880242)
Date: May 23, 2017 · CIK: 0000880242 · Accession: 0001437749-17-009923
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-215730
Letter
Division of Corporation Finance Washington, D.C. 20549 Attn: Katheryn McHale, Senior Staff Attorney, Office of Manufacturing and Construction. BioLargo, Inc. Registration Statement on Form S-1 Filed January 25, 2017 File No. 333-215730
Re:
Dear Ms. McHale:
We are counsel to BioLargo, Inc., a California corporation (the “Company”), and are addressing and delivering this letter to you on the Company’s behalf. The Company has revised the Amended Registration Statement filed on Form S-1 (file No. 333-215730) (the “Registration Statement”) to address our email correspondence to me dated May 15, 2017, reflecting the need to include the interim financial statements for the period ended March 31, 2017, and update financial information consistent with Rule 8-08 of Regulation S-X.
We have updated the disclosures in the prospectus to include the required financial information. We have also updated portions of the “Description of Business” section consistent with the Company’s disclosures in its recently filed Form 10-Q.
We acknowledge that the company and management are responsible for the accuracy and adequacy of the disclosure in the Registration Statement and ensure you that we have made every effort to provide all information relevant to the Company and the offering to allow investors to make an informed decision.
We further acknowledge the requirements with respect to a request for acceleration. After allowing you adequate time for review of the Amendment No. 3, we will furnish the request for at least two business days prior to the requested date of effectiveness.
Please contact me if you have any further question or comments regarding the Amendment No. 3 to the Registration Statement.
Sincerely,
/s/Christopher A. Wilson
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CORRESP 1 filename1.htm blgo20170523_corresp.htm May 23, 2017 U.S. Securities & Exchange Commission Division of Corporation Finance 100 F. Street NE Washington, D.C. 20549 Attn: Katheryn McHale, Senior Staff Attorney, Office of Manufacturing and Construction. Re: BioLargo, Inc. Registration Statement on Form S-1 Filed January 25, 2017 File No. 333-215730 Dear Ms. McHale: We are counsel to BioLargo, Inc., a California corporation (the “Company”), and are addressing and delivering this letter to you on the Company’s behalf. The Company has revised the Amended Registration Statement filed on Form S-1 (file No. 333-215730) (the “Registration Statement”) to address our email correspondence to me dated May 15, 2017, reflecting the need to include the interim financial statements for the period ended March 31, 2017, and update financial information consistent with Rule 8-08 of Regulation S-X. We have updated the disclosures in the prospectus to include the required financial information. We have also updated portions of the “Description of Business” section consistent with the Company’s disclosures in its recently filed Form 10-Q. We acknowledge that the company and management are responsible for the accuracy and adequacy of the disclosure in the Registration Statement and ensure you that we have made every effort to provide all information relevant to the Company and the offering to allow investors to make an informed decision. We further acknowledge the requirements with respect to a request for acceleration. After allowing you adequate time for review of the Amendment No. 3, we will furnish the request for at least two business days prior to the requested date of effectiveness. Please contact me if you have any further question or comments regarding the Amendment No. 3 to the Registration Statement. Sincerely, /s/Christopher A. Wilson Christopher A. Wilson Partner Wilson & Oskam, LLP 9110 Irvine Center Drive, Irvine, CA 92618 353 W. 48th Street, Suite 340 New York, NY 10036 www.wilsonoskam.com