SEC Comment Letter for Aspira Women's Health Inc. (AWHL) (CIK 0000926617) (AWHL) — Nov 13, 2007
Aspira Women's Health Inc. (AWHL) (CIK 0000926617)
Date: Nov. 13, 2007 · CIK: 0000926617 · Accession: 0000000000-07-055421
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File numbers found in text: 333-146354
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Mail Stop 6010 November 13, 2007 Gail S. Page President and Chief Executive Officer Vermillion, Inc. 6611 Dumbarton Circle Fremont, California 94555 Re: Vermillion, Inc. Response Letter filed on October 30, 2007 Registration Statement on Form S-1 File No. 333-146354 Dear Ms. Page: We have limited our review of your filing to those issues we have addressed in our comments. Where indicated, we think you should revise your document in response to these comments. If you disagree, we w ill consider your explanation as to why our comment is inapplicable or a revision is unneces sary. Please be as detailed as necessary in your explanation. In some of our comme nts, we may ask you to provide us with information so we may better understand your disclosure. After reviewing this information, we may raise additional comments. Please understand that the purpose of our re view process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filing. We look forward to working with you in these respects. We welcome any questions you may have about our comments or any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter. 1. We note from your responses to our prio r comments that some of your selling stockholders are affiliates of a broker-d ealer. If a selling stockholder is an affiliate of a broker-dealer, it must be iden tified as an underwriter with respect to the securities it is offering for resale unl ess that selling stockholder is able to represent in the prospectus , in addition to having pur chased the shares in the ordinary course of business, that at the time of such purchase of the securities to be resold, the seller had no agreements or understandings, direct ly or indirectly, with any person to distribute the securities. * * * * * Gail S. Page Vermillion, Inc. November 13, 2007 Page 2 As appropriate, please amend your regist ration statement in response to these comments. You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cove r letter with your amendment that keys your responses to our comments and provides any requested information. Detailed cover letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your amendmen t and responses to our comments. We direct your attention to Rules 46 0 and 461 regarding requesting acceleration of a registration statement. Please allow ad equate time after the filing of any amendment for further review before submitting a request for acceleration. Please provide this request at least two business days in a dvance of the requested effective date. You may contact Tim Buchmiller at ( 202) 551-3635 or me at (202) 551-3444 with any other questions. Sincerely, Perry Hindin Special Counsel cc: Robert Claassen, Esq. (via fax)