SEC Company Response from AMERICAN BIO MEDICA CORP (ABMC) (CIK 0000896747) — Aug 19, 2004
AMERICAN BIO MEDICA CORP (ABMC) (CIK 0000896747)
Date: Aug. 19, 2004 · CIK: 0000896747 · Accession: 0001144204-04-012678
AI Filing Summary & Sentiment
File numbers found in text: 000-28666
Letter
American Bio Medica Corporation 122 Smith Road Kinderhook, New York 12106 August 19, 2004 Mr. Oscar M. Young, Jr. Staff Accountant Division of Corporation Finance United States Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549
Re: American Bio Medica Corporation Form 8-K Filed August 10, 2004, amended August 19, 2004 File No. 000-28666
Dear Mr. Young:
On behalf of American Bio Medica Corporation (the "company"), this letter and Form 8-K/A-1 filed on August 19, 2004 with the Securities and Exchange Commission (the "Commission") serves as the company's response to the items raised in your letter, dated August 11, 2004, furnishing the comments of the Commission relating to the company's Form 8-K Current Report filed on August 10, 2004.
Comment 1:
(a)The company acknowledges that it is responsible for the adequacy and accuracy of the disclosure in the Form 8-K, filed on August 10, 2004 and the form 8-K/A-1, filed on August 19, 2004.
(b)The company acknowledges that staff comments or changes to disclosure in response to staff comments in the filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the filing.
(c) The company acknowledges that it 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. <PAGE>
Comment 2:
The company's Form 8-K/A-1 filed on August 19, 2004 states the specific date (August 10, 2004) that the company's former accountant ultimately resigned and updates the disclosures required by Item 304(a)(1)(iv)(A) and (B).
Comment 3:
The company's Form 8-K/A-1 filed on August 19, 2004 states that the decision to dismiss the former accountant was not recommended or approved by the audit committee or board of directors because the former accountant resigned.
Comment 4:
The company will file a letter from the former accountant addressing the revised disclosures within ten days of filing its Form 8-K/A-1, filed on August 19, 2004.
Please direct any additional questions or comments to our counsel, Richard L. Burstein, Esq. at 518-463-3990, who would welcome the opportunity to discuss any such questions or comments in advance of the preparation of any written response by the Commission. Thank you.
Very truly yours,
AMERICAN BIO MEDICA CORPORATION
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<TEXT>
American Bio Medica Corporation
122 Smith Road
Kinderhook, New York 12106
August 19, 2004
Mr. Oscar M. Young, Jr. Staff Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: American Bio Medica Corporation Form 8-K
Filed August 10, 2004, amended August 19, 2004
File No. 000-28666
Dear Mr. Young:
On behalf of American Bio Medica Corporation (the "company"), this letter
and Form 8-K/A-1 filed on August 19, 2004 with the Securities and Exchange
Commission (the "Commission") serves as the company's response to the items
raised in your letter, dated August 11, 2004, furnishing the comments of the
Commission relating to the company's Form 8-K Current Report filed on August 10,
2004.
Comment 1:
(a)The company acknowledges that it is responsible for the adequacy
and accuracy of the disclosure in the Form 8-K, filed on August 10, 2004
and the form 8-K/A-1, filed on August 19, 2004.
(b)The company acknowledges that staff comments or changes to
disclosure in response to staff comments in the filings reviewed by the
staff do not foreclose the Commission from taking any action with respect
to the filing.
(c) The company acknowledges that it 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.
<PAGE>
Comment 2:
The company's Form 8-K/A-1 filed on August 19, 2004 states the
specific date (August 10, 2004) that the company's former accountant
ultimately resigned and updates the disclosures required by Item
304(a)(1)(iv)(A) and (B).
Comment 3:
The company's Form 8-K/A-1 filed on August 19, 2004 states that the
decision to dismiss the former accountant was not recommended or approved
by the audit committee or board of directors because the former accountant
resigned.
Comment 4:
The company will file a letter from the former accountant addressing
the revised disclosures within ten days of filing its Form 8-K/A-1, filed
on August 19, 2004.
Please direct any additional questions or comments to our counsel, Richard
L. Burstein, Esq. at 518-463-3990, who would welcome the opportunity to discuss
any such questions or comments in advance of the preparation of any written
response by the Commission. Thank you.
Very truly yours,
AMERICAN BIO MEDICA CORPORATION
By: /s/ Keith E. Palmer
------------------------------------
Keith E. Palmer
Chief Financial Officer
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