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SEC Company Response from Enveric Biosciences, Inc. (ENVB) (CIK 0000890821) (ENVB) — Aug 6, 2009

Enveric Biosciences, Inc. (ENVB) (CIK 0000890821)
Date: Aug. 6, 2009 · CIK: 0000890821 · Accession: 0000890821-09-000042

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Date
August 5, 2009
Author
Jay Gottlieb
Form
CORRESP
Company
Enveric Biosciences, Inc. (ENVB) (CIK 0000890821)

Letter

Securities and Exchange Commission Washington, D.C. 20549 VIA EDGAR

Re: Spatializer Audio Laboratories, Inc.

Dear Mr. Burton:

In connection with our Form 8-K/A filing of August 5, 2009 we hereby confirm 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.

Spatializer Audio Laboratories, Inc.

By: /s/ Jay Gottlieb

---------------------------

Jay Gottlieb, Chairman of the Board, Secretary and Treasurer

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CORRESP
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    Unassociated Document

August 5, 2009

Securities and Exchange Commission

Washington, D.C.  20549

VIA EDGAR

Re:   Spatializer Audio Laboratories, Inc.

Dear Mr. Burton:

In connection with our Form 8-K/A filing of August 5, 2009 we hereby confirm 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.

Spatializer Audio Laboratories, Inc.

By:           /s/ Jay Gottlieb

---------------------------

Jay Gottlieb, Chairman of the Board, Secretary and Treasurer