SEC Comment Letter for Enveric Biosciences, Inc. (ENVB) (CIK 0000890821) (ENVB) — Mar 8, 2010

Enveric Biosciences, Inc. (ENVB) (CIK 0000890821)
Date: March 8, 2010 · CIK: 0000890821 · Accession: 0000000000-10-012933

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

March 8, 2010

Author

Kevin Vaughn

Form

UPLOAD

Company

Enveric Biosciences, Inc. (ENVB) (CIK 0000890821)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 March 8, 2010 Via U.S. Mail Mr. Jay Gottlieb President Spatializer Audio Laboratories, Inc. 410 Park Avenue, 15 th Floor New York, NY 10022

RE: Spatializer Audio Laboratories, Inc. Item 4.01 Form 8-K Filed December 30, 2009 File No. 0-26460

Dear Mr. Gottlieb: We have completed our review of your Form 8-K and related filings and have no further comments at this time. S i n c e r e l y , Kevin Vaughn A c c o u n t i n g B r a n c h C h i e f

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

Mail Stop 3030

March 8, 2010

Via U.S. Mail

Mr. Jay Gottlieb President Spatializer Audio Laboratories, Inc.
410 Park Avenue, 15
th Floor
New York, NY   10022

 RE: Spatializer Audio Laboratories, Inc.
  Item 4.01 Form 8-K
  Filed December 30, 2009   File No. 0-26460

Dear Mr. Gottlieb:   We have completed our review of your Form 8-K and related filings and have no
further comments at this time.            S i n c e r e l y ,                   Kevin Vaughn        A c c o u n t i n g  B r a n c h  C h i e f

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