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SEC Company Response from CALYPTE BIOMEDICAL CORP (CIK 0000899426) — May 25, 2005

CALYPTE BIOMEDICAL CORP (CIK 0000899426)
Date: May 25, 2005 · CIK: 0000899426 · Accession: 0001144204-05-017167

AI Filing Summary & Sentiment

File numbers found in text: 333-119646

Date
May 25, 2005
Author
Calypte Biomedical Corporation
Form
CORRESP
Company
CALYPTE BIOMEDICAL CORP (CIK 0000899426)

Letter

May 25, 2005 VIA EDGAR AND FACSIMILE Securities and Exchange Commission 450 Fifth Street, NW Washington, DC 20549-0306 Attention: Russell Mancuso, Branch Chief

Re: Calypte Biomedical Corporation Post-Effective Amendment No. 4 to Form SB-2 on Form S-3 File No. 333-119646 Request for Acceleration

Dear Mr. Mancuso:

Calypte Biomedical Corporation (the "Company") requests acceleration of the effectiveness of Post-Effective Amendment No. 4 to Form SB-2 on Form S-3, File No. 333-119646 (the "Registration Statement") to May 27, 2005 at 5:00 P.M. Eastern Standard Time or as soon as practical thereafter.

The Company acknowledges that the disclosure in the Registration Statement is its responsibility. The Company further acknowledges that:

o should the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

o the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

o the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under federal securities laws of the United States.

Very truly yours,
Calypte Biomedical Corporation

Show Raw Text
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<TYPE>CORRESP
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<FILENAME>filename1.txt
<TEXT>

                      [CALYPTE BIOMEDICAL CORPORATION LOGO]
                    5000 Hopyard Road o Pleasanton, CA 94588

                                                                    May 25, 2005

VIA EDGAR AND FACSIMILE

Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549-0306
Attention:   Russell Mancuso, Branch Chief

Re:      Calypte Biomedical Corporation
         Post-Effective Amendment No. 4 to Form SB-2 on Form S-3
         File No. 333-119646
         Request for Acceleration

Dear Mr. Mancuso:

Calypte Biomedical Corporation (the "Company") requests acceleration of the
effectiveness of Post-Effective Amendment No. 4 to Form SB-2 on Form S-3, File
No. 333-119646 (the "Registration Statement") to May 27, 2005 at 5:00 P.M.
Eastern Standard Time or as soon as practical thereafter.

The Company acknowledges that the disclosure in the Registration Statement is
its responsibility. The Company further acknowledges that:

      o     should the Securities and Exchange Commission (the "Commission") or
            the staff, acting pursuant to delegated authority, declare the
            Registration Statement effective, it does not foreclose the
            Commission from taking any action with respect to the Registration
            Statement;

      o     the action of the Commission or the staff, acting pursuant to
            delegated authority, in declaring the Registration Statement
            effective, does not relieve the Company from its full responsibility
            for the adequacy and accuracy of the disclosure in the Registration
            Statement; and

      o     the Company may not assert staff comments and the declaration of
            effectiveness as a defense in any proceeding initiated by the
            Commission or any person under federal securities laws of the United
            States.

                                           Very truly yours,

                                           Calypte Biomedical Corporation

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

cc:   Tom Jones, Securities and Exchange Commission, Examiner

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

</TEXT>
</DOCUMENT>