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SEC Company Response from CALYPTE BIOMEDICAL CORP (CIK 0000899426) — Dec 27, 2004

CALYPTE BIOMEDICAL CORP (CIK 0000899426)
Date: Dec. 27, 2004 · CIK: 0000899426 · Accession: 0001144204-04-022758

AI Filing Summary & Sentiment

File numbers found in text: 333-119646

Date
December 27, 2004
Author
Financial Officer
Form
CORRESP
Company
CALYPTE BIOMEDICAL CORP (CIK 0000899426)

Letter

VIA FACSIMILE AND EDGAR Securities and Exchange Commission 450 Fifth Street, NW Washington, DC 20549-0306 Attention: David Ritenour, Special Counsel

Re: Calypte Biomedical Corporation (the "Company") Amendment No. 2 to Registration Statement of Form SB-2 File No. 333-119646 Request for Acceleration -------------------------------------------------

Dear Mr. Ritenour:

The Company requests acceleration of effectiveness of the Form SB-2 Registration Statement (the "Filing") to December 29, 2004 at 5:00 P.M. Eastern Standard Time or as soon as practical thereafter.

The Company acknowledges that the disclosure in the Filing is its responsibility. The Company further acknowledges, that 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 discourses in the filing. The Company also acknowledges that in declaring the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the filing and that the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated under the federal securities laws of the United States.

Very truly yours,
CALYPTE BIOMEDICAL CORPORATION
By: /s/ Richard D. Brounstein
-------------------------
Richard Brounstein, Vice President and Chief
Financial Officer

Show Raw Text
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<SEQUENCE>1
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<TEXT>

                      Calypte Biomedical Corporation [LOGO]
                    5000 Hopyard Road o Pleasanton, CA 94588

                                            December 27, 2004

VIA FACSIMILE AND EDGAR

Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549-0306

Attention:   David Ritenour, Special Counsel

                              Re: Calypte Biomedical Corporation (the "Company")
                              Amendment No. 2 to Registration Statement of Form
                              SB-2 File No. 333-119646 Request for Acceleration
                              -------------------------------------------------

Dear Mr. Ritenour:

The Company requests acceleration of effectiveness of the Form SB-2 Registration
Statement (the "Filing") to December 29, 2004 at 5:00 P.M. Eastern Standard Time
or as soon as practical thereafter.

The   Company   acknowledges   that  the   disclosure   in  the  Filing  is  its
responsibility.  The  Company  further  acknowledges,  that  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 discourses in the filing.  The Company also
acknowledges that in declaring the Registration Statement effective, it does not
foreclose the  Commission  from taking any action with respect to the filing and
that  the  Company  may  not  assert  staff  comments  and  the  declaration  of
effectiveness  as a  defense  in any  proceeding  initiated  under  the  federal
securities laws of the United States.

                                 Very truly yours,
                                 CALYPTE BIOMEDICAL CORPORATION

                             By: /s/ Richard D. Brounstein
                                 -------------------------
                                 Richard Brounstein, Vice President and Chief
                                 Financial Officer

                         Calypte Biomedical Corporation
               5000 Hopyard Road, Suite 480 | Pleasanton, CA 94588
                        |925-730-7200 | fax 925-730-0146

</TEXT>
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