SEC Comment Letter for AETHLON MEDICAL INC (AEMD) (CIK 0000882291) (AEMD) — Aug 20, 2013

AETHLON MEDICAL INC (AEMD) (CIK 0000882291)
Date: Aug. 20, 2013 · CIK: 0000882291 · Accession: 0000000000-13-045864

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 000-21846

Date

March 31, 2013

Author

/s/ Martin James

Form

UPLOAD

Company

AETHLON MEDICAL INC (AEMD) (CIK 0000882291)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE August 20 , 2013 Via E -Mail Mr. James B. Frakes Chief Financial Officer Aethlon Medical, Inc. 8910 University Center Lane, Suite 660 San Diego, California 92122

Re: Aethlon Medical, Inc. Form 10-K for the Fiscal Year Ended March 31, 2013 Filed July 15, 2013 File No . 000-21846

Dear Mr. Frakes :

We have completed ou r review of your filing. 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 fil ing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Martin James

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE
August 20 , 2013

Via E -Mail
Mr. James B. Frakes
Chief Financial Officer
Aethlon Medical, Inc.
8910 University Center Lane, Suite 660
San Diego, California 92122

 Re: Aethlon Medical, Inc.
Form 10-K for the Fiscal Year Ended March 31, 2013
Filed July 15, 2013
File No .  000-21846

Dear Mr. Frakes :

We have completed ou r review of your filing.  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 fil ing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

       /s/ Martin James

        Martin James
        Senior Assistant Chief Accountant

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