SEC Comment Letter for Aspira Women's Health Inc. (AWHL) (CIK 0000926617) (AWHL) — Jan 28, 2011
Aspira Women's Health Inc. (AWHL) (CIK 0000926617)
Date: Jan. 28, 2011 · CIK: 0000926617 · Accession: 0000000000-11-005835
AI Filing Summary & Sentiment
File numbers found in text: 333-171797
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January 28, 2011
Sandra A. Gardiner Vice President and Chief Financial Officer Vermillion, Inc. 12117 Bee Caves Road, Building Two, Suite 100
Austin, Texas 78738
Re: Vermillion, Inc.
Registration Statement on Form S-1
Filed January 21, 2011
File No. 333-171797
Dear Ms. Gardiner:
We have limited our review of your registra tion statement to those issues we have
addressed in our comments. In some of our comments, we may ask you to provide us with
information so we may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. Where you do not beli eve our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your re gistration statement and the information you
provide in response to these comments, we may have additional comments.
1. Please revise the cover page of your prospect us to include the number of shares to be
offered under this registration statement.
2. Please include the underwriting agreement as an exhibit to your filing, as required by
Item 601(b)(1) of Regulation S-K.
We urge all persons who are responsible for th e accuracy and adequacy of the disclosure
in the filing to be certain that the filing incl udes the information the Securities Act of 1933 and
all applicable Securities Act rules require. Since the company and its management are in
possession of all facts relating to a company’s disc losure, they are responsible for the accuracy
and adequacy of the disclosures they have made.
Notwithstanding our comments, in the event you request acceleration of the effective date
of the pending registration statement please pr ovide a written statement from the company
acknowledging that:
Sandra A. Gardiner Vermillion, Inc. January 28, 2011 Page 2
• should the Commission or the staff, acting purs uant to delegated authority, declare the
filing effective, it does not foreclose the Co mmission from taking any action with respect
to the filing;
• 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 disclosure in the filing; and
• the company may not assert staff comments a nd the declaration of effectiveness as a
defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Please refer to Rules 460 and 461 regarding re quests for acceleration. We will consider a
written request for acceleration of the effective date of the regi stration statement as confirmation
of the fact that those reques ting acceleration are aware of thei r respective responsibilities under
the Securities Act of 1933 and the Securities Excha nge Act of 1934 as they relate to the proposed
public offering of the securities specified in th e above registration stat ement. Please allow
adequate time for us to review any amendment prior to the requested effective date of the
registration statement.
Please contact Michael Rosenthall at 202-551-3674 or me at 202-551-3715 with any
other questions.
Sincerely,
Jeffrey P. Riedler
Assistant Director