SEC Comment Letter for Capstone Holding Corp. (CAPS) (CIK 0000887151) (CAPS) — Dec 8, 2011
Capstone Holding Corp. (CAPS) (CIK 0000887151)
Date: Dec. 8, 2011 · CIK: 0000887151 · Accession: 0000000000-11-070717
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-33560
Letter
December 8, 2011 Via E-mail John M. Holliman, III Executive Chairman Capstone Therapeutics Corp. 1275 West Washington Street, Suite 101 Tempe, AZ 85281 Re: Capstone Therapeutics Corp. Form 10-K Filed March 29, 2011 File No. 001-33560
Dear Mr. Holliman: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Jennifer Riegel for
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December 8, 2011 Via E-mail John M. Holliman, III Executive Chairman Capstone Therapeutics Corp. 1275 West Washington Street, Suite 101 Tempe, AZ 85281 Re: Capstone Therapeutics Corp. Form 10-K Filed March 29, 2011 File No. 001-33560 Dear Mr. Holliman: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jennifer Riegel for Jeffrey Riedler Assistant Director