SEC Comment Letter 0000000000-23-000401 to AMERICAN BIO MEDICA CORP (ABMC) (CIK 0000896747)
AMERICAN BIO MEDICA CORP (ABMC) (CIK 0000896747)
Date: Jan. 13, 2023 · CIK: 0000896747 · Accession: 0000000000-23-000401
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File numbers found in text: 000-28666
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United States securities and exchange commission logo
January 13, 2023
Melissa Waterhouse
Chief Executive Officer
American Bio Medica Corporation
122 Smith Road
Kinderhook, NY 12106
Re:American Bio Medica Corporation
Preliminary Proxy Statement on Schedule 14A
Filed December 22, 2022
File No. 000-28666
Dear Melissa Waterhouse:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Spencer G. Feldman