SEC Comment Letter for AVAX TECHNOLOGIES INC (CIK 0001015441) — Nov 23, 2004
AVAX TECHNOLOGIES INC (CIK 0001015441)
Date: Nov. 23, 2004 · CIK: 0001015441 · Accession: 0000000000-04-037694
AI Filing Summary & Sentiment
File numbers found in text: 000-29222
Letter
Via Facsimile and U.S. Mail Mail Stop 03-09 November 23, 2004 Mr. Richard P. Rainey President Avax Technologies, Inc. 2000 Hamilton Street, Suite 204 Philadelphia, PA 19130
Re: Avax Technologies, Inc. Form 8-K filed September 28, 2004 Form 8-K/A filed November 18, 2004 File No. 000-29222
Dear Mr. Rainey:
We have reviewed your filing and have the following comments. Where indicated, we think you should revise your document in response to these comments. If you disagree, we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary. Please be as detailed as necessary in your explanation. In some of our comments, we may ask you to provide us with supplemental information so we may better understand your disclosure. After reviewing this information, we may or may not raise additional comments.
Please understand that the purpose of our review 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 on any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter.
1. As we had requested on September 28, 2004, please revise you filing to specifically state whether the resignation of the former accountant was recommended or approved by the audit or similar committee of the board of directors or the board of directors, if you have no such committee, as required by Item 304(a)(1)(iii) of Regulation S-B.
Please file your supplemental response and amendment via EDGAR in response to these comments within 5 business days of the date when the former accountant ultimately resigns. Please note that if you require longer than 5 business days to respond, you should contact the staff immediately to request additional time. Direct any questions regarding the above to me at (202) 942-2902.
Sincerely,
Oscar M. Young, Jr.
Senior Accountant
Mr. Richard P. Rainey
Avax Technologies, Inc.
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>avxt-1l.txt <DESCRIPTION>ACCTG CMNTS DATED 11/23/04 - ITEM 4.01 8-K AMENDED 11/18/04 (FIRST FILED 09/28/04) - YOUNG <TEXT> Via Facsimile and U.S. Mail Mail Stop 03-09 November 23, 2004 Mr. Richard P. Rainey President Avax Technologies, Inc. 2000 Hamilton Street, Suite 204 Philadelphia, PA 19130 Re: Avax Technologies, Inc. Form 8-K filed September 28, 2004 Form 8-K/A filed November 18, 2004 File No. 000-29222 Dear Mr. Rainey: We have reviewed your filing and have the following comments. Where indicated, we think you should revise your document in response to these comments. If you disagree, we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary. Please be as detailed as necessary in your explanation. In some of our comments, we may ask you to provide us with supplemental information so we may better understand your disclosure. After reviewing this information, we may or may not raise additional comments. Please understand that the purpose of our review 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 on any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter. 1. As we had requested on September 28, 2004, please revise you filing to specifically state whether the resignation of the former accountant was recommended or approved by the audit or similar committee of the board of directors or the board of directors, if you have no such committee, as required by Item 304(a)(1)(iii) of Regulation S-B. Please file your supplemental response and amendment via EDGAR in response to these comments within 5 business days of the date when the former accountant ultimately resigns. Please note that if you require longer than 5 business days to respond, you should contact the staff immediately to request additional time. Direct any questions regarding the above to me at (202) 942-2902. Sincerely, Oscar M. Young, Jr. Senior Accountant Mr. Richard P. Rainey Avax Technologies, Inc. Page 1 </TEXT> </DOCUMENT>