SEC Company Response from Enveric Biosciences, Inc. (ENVB) (CIK 0000890821) (ENVB) — Mar 19, 2009

Enveric Biosciences, Inc. (ENVB) (CIK 0000890821)
Date: March 19, 2009 · CIK: 0000890821 · Accession: 0000890821-09-000006

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

February 18, 2009

Author

Gottlieb

Form

CORRESP

Company

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

Letter

United States Securities and Exchange Commission Division of Corporation Finance Mail Stop Washington, D.C. 20549 Re: Acknowledgement

Dear Ms. Dicker:

In connection with responding to the Staff’s February 18, 2009 comments, please be advised that the Company hereby acknowledges that:

the Company is responsible for the adequacy and accuracy of the disclosure in the filing;

staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to 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.

Should you require any further questions, please let us know.

Very
truly yours,
/s/ Jay
Gottlieb

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CORRESP
2
filename2.htm

    Unassociated Document

    SPATIALIZER
AUDIO LABORATORIES, INC.

    2060
EAST AVENIDA DE LOS ARBOLES—SUITE D190

    THOUSAND
OAKS, CALIFORNIA 91362-1376

    March 17,
2009

    VIA
MESSENGER

    Lynn
Dicker, Reviewing Accountant

    United
States Securities and Exchange Commission

    Division
of Corporation Finance

    Mail Stop
3030

    Washington,
D.C. 20549

    Re:
Acknowledgement

    Dear Ms.
Dicker:

    In
connection with responding to the Staff’s February 18, 2009 comments, please be
advised that the Company hereby acknowledges that:

              -

              the
      Company is responsible for the adequacy and accuracy of the disclosure in
      the filing;

              -

              staff
      comments or changes to disclosure in response to staff comments do not
      foreclose the Commission from taking any action with respect to 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.

    Should
you require any further questions, please let us know.

    Very
truly yours,

    /s/ Jay
Gottlieb

    Jay
Gottlieb, President and Principal Executive Officer

    /s/ Greggory
Schneider

    Greggory
Schneider, CFO and Principal Financial Officer

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