SEC Company Response from HEMAGEN DIAGNOSTICS INC (CIK 0000892822) — May 26, 2005
HEMAGEN DIAGNOSTICS INC (CIK 0000892822)
Date: May 26, 2005 · CIK: 0000892822 · Accession: 0000892251-05-000420
AI Filing Summary & Sentiment
File numbers found in text: 333-124425
Letter
Via Edgar and Facsimile Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Attention: Mr. Jeffrey P. Riedler/Mr. Greg Belliston Ph: (202) 551-3861 Fx: (202) 772-9217
Dear Mr. Riedler and Mr. Belliston,
RE: S-3 Registration Statement/File No. 333-124425
Pursuant to Rule 461 of the Securities Act of 1933, Hemagen Diagnostics, Inc., a Delaware corporation, hereby requests that the effective date of the Company’s Registration Statement on Form S-3, File No. 333-124425 be accelerated to, and that the Registration Statement be declared effective at 9:00 a.m. (Washington, D.C. Time) on May 27, 2005, or as soon as practical thereafter. In this connection, the Company confirms that it is aware of its obligations under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed offering of securities.
At your request, the Company also hereby acknowledges:
•
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
•
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
•
the company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
HEMAGEN DIAGNOSTICS, INC.
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CORRESP
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Acceleration Request
Hemagen Diagnostics,
Inc.
9033 Red Branch Road
Columbia, MD 21045
May 26, 2005
Via Edgar and Facsimile
1933 Act Filing Desk
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Mr. Jeffrey P. Riedler/Mr. Greg Belliston
Ph: (202) 551-3861
Fx: (202) 772-9217
Dear Mr. Riedler and Mr. Belliston,
RE: S-3 Registration
Statement/File No. 333-124425
Pursuant
to Rule 461 of the Securities Act of 1933, Hemagen Diagnostics, Inc., a Delaware
corporation, hereby requests that the effective date of the Company’s Registration
Statement on Form S-3, File No. 333-124425 be accelerated to, and that the Registration
Statement be declared effective at 9:00 a.m. (Washington, D.C. Time) on May 27, 2005, or
as soon as practical thereafter. In this connection, the Company confirms that it is aware
of its obligations under the Securities Act of 1933 and the Securities Exchange Act of
1934 as they relate to the proposed offering of securities.
At
your request, the Company also hereby acknowledges:
•
should the Commission or the staff, acting pursuant to delegated authority, declare the
filing effective, it does not foreclose the Commission from taking any action with respect
to the filing;
•
the action of the Commission or the staff, acting pursuant to delegated authority, in
declaring the filing effective, does not relieve the company from its full responsibility
for the adequacy and accuracy of the disclosure in the filing; and
•
the company may not assert this action as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States.
Very truly yours,
HEMAGEN DIAGNOSTICS, INC.
BY: /s/Deborah F. Ricci
——————————————
Deborah F. Ricci,
Chief Financial Officer and Secretary
cc: F. Mark Reuter, Esq.