SEC Company Response from CALYPTE BIOMEDICAL CORP (CIK 0000899426) — May 24, 2005
CALYPTE BIOMEDICAL CORP (CIK 0000899426)
Date: May 24, 2005 · CIK: 0000899426 · Accession: 0001144204-05-017057
AI Filing Summary & Sentiment
File numbers found in text: 333-119646, 333-124344
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<TYPE>CORRESP
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Paula Winner Barnett, Esq.
17967 Boris Drive, Encino, CA 91316
tel (818) 776-9881
fax (818) 743-7491
pwbarnett@sbcglobal.net
May 24, 2005
VIA EDGAR AND FACSIMILE
Russell Mancuso, Branch Chief
Tom Jones, Examiner
Division of Corporate Finance
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549-0306
Re: Calypte Biomedical Corporation
Amendment No. 4 to Form SB-2 on Form S-3
Filed May 18, 2005
File No. 333-119646 (the "Registration Statement")
Dear Messrs. Mancuso and Jones:
On behalf of Calypte Biomedical Corporation ("Calypte"), the following are
Calypte's responses to the corresponding numbered comments in the May 23, 2005
letter from the Securities and Exchange Commission (the "Commission").
Commission Comment, General, No. 1
1. We note your response to comment 1. If the registration statement you
filed on April 27, 2005 was filed in error, please withdraw it.
Calypte Response, General, No. 1
1. Calypte has today filed an application on the EDGAR filing system
requesting withdrawal of the registration statement on Form S-3, File No.
333-124344, per Rule 477, and has sent a copy by facsimile to your
attention.
Commission Comment, Facing Page, No. 2
2. We note your reference to shares being "carried forward" pursuant to Rule
429. Please be aware that Rule 429 does not affect which registration
statement registers your securities transactions; rather, the rule
provides a mechanism for a single combined prospectus to satisfy the
disclosure requirements for multiple transactions registered on several
registration statements.
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Messrs. Mancuso and Jones
May 24, 2005
Page 2
Calypte Response, Facing Page, No. 2
2. Calypte is aware that, by filing a single combined prospectus to satisfy
the disclosure requirements relating to several earlier-filed registration
statements pursuant to Rule 429, the single combined prospectus acts as a
post-effective amendment to each of the earlier-filed registration
statements whose prospectus has been combined in the latest registration
statement.
Calypte will provide, under separate cover, a letter to the Commission
requesting acceleration of the effectiveness of the Registration Statement with
the specific acknowledgements that you have requested.
Calypte's officers and I are available to discuss with you any further comments
or questions you may have to assist your review of the Registration Statement.
Very truly yours,
/s/ Paula Winner Barnett
Paula Winner Barnett
cc: Mr. J. Richard George
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