SEC Company Response from 374Water Inc. (SCWO) (CIK 0000933972) (SCWO) — Dec 2, 2008
374Water Inc. (SCWO) (CIK 0000933972)
Date: Dec. 2, 2008 · CIK: 0000933972 · Accession: 0001193125-08-246350
AI Filing Summary & Sentiment
Reasoning
Referenced dates: November 24, 2008, October 8, 2008
Letter
Division of Corporation Finance Vyrex Corporation (the “Company”) Amendment 1 to Form 10-KSB for the year ended December 31, 2007 Filed November 14, 2008 Form 10-Q as of September 30, 2008 File No. 0-27866
Dear Mr. Vaughn:
The following sets forth the comment made in your letter dated November 24, 2008, and the Company’s response to the comment:
Amendment 1 to Form 10-KSB for the Year Ended December 31, 2007
General
1. We note your response to prior comment 3 from our letter dated October 8, 2008. We note within your certification here and your Amended March 31, 2008, Amended June 30, 2008, and September 30, 2008 Form 10-Q filed pursuant to Exchange Act Rule 13a-14(a) are still not in the exact form prescribed by item 601(b)(31) of Regulation S-B and Item 601(b)(31) of Regulation S-X. For instance, we note that you deleted the wording “the registrant’s other certifying officer(s) and” from paragraphs 4 and 5. Please revise your future filings to include revised certifications that conform to the exact wording required by Item 601(b)(31) of Regulation S-B and Item 601(b)(31) of Regulation S-X.
Mr. Kevin L. Vaughn
November 25, 2008
Page 2
We agree with the Staff’s comment regarding our certifications. We will revise our future filings to include revised certifications that conform to the exact wording required by Item 601(b)(31) of Regulation S-B and Item 601(b)(31) of Regulation S-X.
* * * *
The Company acknowledges that:
•
The Company is responsible for the adequacy and accuracy of the disclosure in the filings;
•
Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
•
The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
We trust that the foregoing is responsive to the Staff’s comments.
Should you have any additional questions or comments, please do not hesitate to contact the undersigned or our company counsel Robert Macaulay at (305) 530-4026. Thank you for your assistance.
Sincerely yours,
/s/ George Konrad
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CORRESP
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Correspondence
PowerVerde, Inc.
21615 North 2nd Avenue
Phoenix, Arizona 85027
November 25, 2008
VIA FEDERAL EXPRESS AND EDGAR
Mr. Kevin L. Vaughn
Accounting Branch Chief
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:
Vyrex Corporation (the “Company”)
Amendment 1 to Form 10-KSB for the year ended December 31, 2007
Filed November 14, 2008
Form 10-Q as of September 30, 2008
File No. 0-27866
Dear Mr. Vaughn:
The following sets forth the comment made in your letter dated November 24, 2008, and the Company’s response to the comment:
Amendment 1 to Form 10-KSB for the Year Ended December 31, 2007
General
1.
We note your response to prior comment 3 from our letter dated October 8, 2008. We note within your certification here and your Amended March 31, 2008, Amended
June 30, 2008, and September 30, 2008 Form 10-Q filed pursuant to Exchange Act Rule 13a-14(a) are still not in the exact form prescribed by item 601(b)(31) of Regulation S-B and Item 601(b)(31) of Regulation S-X. For instance, we note
that you deleted the wording “the registrant’s other certifying officer(s) and” from paragraphs 4 and 5. Please revise your future filings to include revised certifications that conform to the exact wording required by
Item 601(b)(31) of Regulation S-B and Item 601(b)(31) of Regulation S-X.
Mr. Kevin L. Vaughn
November 25, 2008
Page 2
We
agree with the Staff’s comment regarding our certifications. We will revise our future filings to include revised certifications that conform to the exact wording required by Item 601(b)(31) of Regulation S-B and Item 601(b)(31) of
Regulation S-X.
* * * *
The
Company acknowledges that:
•
The Company is responsible for the adequacy and accuracy of the disclosure in the filings;
•
Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
•
The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United
States.
We trust that the foregoing is responsive to the Staff’s comments.
Should you have any additional questions or comments, please do not hesitate to contact the undersigned or our company counsel Robert Macaulay at
(305) 530-4026. Thank you for your assistance.
Sincerely yours,
/s/ George Konrad
George Konrad
President