SEC Company Response from AMERICAN BIO MEDICA CORP (ABMC) (CIK 0000896747) — Jan 8, 2021
AMERICAN BIO MEDICA CORP (ABMC) (CIK 0000896747)
Date: Jan. 8, 2021 · CIK: 0000896747 · Accession: 0001654954-21-000275
AI Filing Summary & Sentiment
File numbers found in text: 333-251798
Letter
abmc_corresp
EMAIL: SFELDMAN@OLSHANLAW.COM
DIRECT DIAL: 212.451.2234
January 8,
VIA EMAIL AND EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Deanna Virginio, Esq.
Division of Corporation Finance
Re:
American Bio Medica Corporation
Registration Statement on Form S-1 (No. 333-251798)
Filed December 29, 2020, amended January 7, 2021
Ladies and Gentlemen:
On behalf of American Bio Medica Corporation (“ABMC”), we enclose ABMC’s request for acceleration of the above-referenced Registration Statement to 4:00 p.m., Eastern time, on Monday, January 11, 2021, or as soon as possible thereafter.
Please advise the undersigned of the effectiveness of the Registration Statement.
Very truly yours,
/s/ Spencer G. Feldman
Spencer G. Feldman
cc:
Ms. Melissa A. Waterhouse
AMERICAN BIO MEDICA CORPORATION
Smith Road
Kinderhook, New York 12106
January 8, 2021
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Deanna Virginio, Esq.
Division of Corporation Finance
Re:
American Bio Medica Corporation
Registration Statement on Form S-1 (No. 333-251798)
Filed December 29, 2020, amended January 7, 2021
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, American Bio Medica Corporation hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that it will become effective at 4:00 p.m., Eastern time, on Monday, January 11, 2021, or as soon as possible thereafter.
Very
truly yours,
AMERICAN
BIO MEDICA CORPORATION
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CORRESP 1 filename1.htm abmc_corresp EMAIL: SFELDMAN@OLSHANLAW.COM DIRECT DIAL: 212.451.2234 January 8, 2021 VIA EMAIL AND EDGAR U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Deanna Virginio, Esq. Division of Corporation Finance Re: American Bio Medica Corporation Registration Statement on Form S-1 (No. 333-251798) Filed December 29, 2020, amended January 7, 2021 Ladies and Gentlemen: On behalf of American Bio Medica Corporation (“ABMC”), we enclose ABMC’s request for acceleration of the above-referenced Registration Statement to 4:00 p.m., Eastern time, on Monday, January 11, 2021, or as soon as possible thereafter. Please advise the undersigned of the effectiveness of the Registration Statement. Very truly yours, /s/ Spencer G. Feldman Spencer G. Feldman cc: Ms. Melissa A. Waterhouse AMERICAN BIO MEDICA CORPORATION 122 Smith Road Kinderhook, New York 12106 January 8, 2021 U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Deanna Virginio, Esq. Division of Corporation Finance Re: American Bio Medica Corporation Registration Statement on Form S-1 (No. 333-251798) Filed December 29, 2020, amended January 7, 2021 Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, American Bio Medica Corporation hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that it will become effective at 4:00 p.m., Eastern time, on Monday, January 11, 2021, or as soon as possible thereafter. Very truly yours, AMERICAN BIO MEDICA CORPORATION By: /s/ Melissa A. Waterhouse Melissa A. Waterhouse Chief Executive Officer