SEC Comment Letter for AMERICAN BIO MEDICA CORP (ABMC) (CIK 0000896747) — Jan 4, 2021
AMERICAN BIO MEDICA CORP (ABMC) (CIK 0000896747)
Date: Jan. 4, 2021 · CIK: 0000896747 · Accession: 0000000000-21-000051
AI Filing Summary & Sentiment
File numbers found in text: 333-251798
Letter
United States securities and exchange commission logo January 4, 2021 Melissa A. Waterhouse Chief Executive Officer American Bio Medica Corporation 122 Smith Road Kinderhook, NY 12106 Re:American Bio Medica Corporation Registration Statement on Form S-1 Filed December 29, 2020 File No. 333-251798 Dear Ms. Waterhouse: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Deanna Virginio at 202-551-4530 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Spencer G. Feldman, Esq.
Show Raw Text
United States securities and exchange commission logo
January 4, 2021
Melissa A. Waterhouse
Chief Executive Officer
American Bio Medica Corporation
122 Smith Road
Kinderhook, NY 12106
Re:American Bio Medica Corporation
Registration Statement on Form S-1
Filed December 29, 2020
File No. 333-251798
Dear Ms. Waterhouse:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Deanna Virginio at 202-551-4530 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Spencer G. Feldman, Esq.