SEC Comment Letter for BIO KEY INTERNATIONAL INC (BKYI) (CIK 0001019034) (BKYI) — Jan 16, 2015
BIO KEY INTERNATIONAL INC (BKYI) (CIK 0001019034)
Date: Jan. 16, 2015 · CIK: 0001019034 · Accession: 0000000000-15-002308
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-200887
Letter
January 15 , 2015 Via E -mail Michael W. DePasquale Chief Executive Officer BIO-Key International, Inc. 3349 Highway 138, Building A, Suite E Wall, NJ 07719
Re: BIO-Key International, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed January 6, 2015 File No. 333-200887
Dear Mr. DePasquale :
We have reviewed your amended registration statement , and we have the following comments .
Executive Compensation, page 32
1. Please provide the information required by Item 402 of Regulation S -K for your fiscal year ended December 31, 2014. For guidance, please refer to Quest ion 117.05 of our Regulation S -K Compliance and Disclosure Interpretations.
Exhibit 23.1
2. The auditor’s consent currently on file is dated as of December 12, 2014. Please note that the consent should be dated within 30 days of the effective date of the registration statement and have your auditor provide an updated consent accordingly.
Please contact Katherine Wray, Attorney -Advisor, at (202) 551 -3483 or, in her absence, me at (202) 551 -3462 with any questions.
Sincerely,
/s/ Mark P. Shuman
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January 15 , 2015 Via E -mail Michael W. DePasquale Chief Executive Officer BIO-Key International, Inc. 3349 Highway 138, Building A, Suite E Wall, NJ 07719 Re: BIO-Key International, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed January 6, 2015 File No. 333-200887 Dear Mr. DePasquale : We have reviewed your amended registration statement , and we have the following comments . Executive Compensation, page 32 1. Please provide the information required by Item 402 of Regulation S -K for your fiscal year ended December 31, 2014. For guidance, please refer to Quest ion 117.05 of our Regulation S -K Compliance and Disclosure Interpretations. Exhibit 23.1 2. The auditor’s consent currently on file is dated as of December 12, 2014. Please note that the consent should be dated within 30 days of the effective date of the registration statement and have your auditor provide an updated consent accordingly. Please contact Katherine Wray, Attorney -Advisor, at (202) 551 -3483 or, in her absence, me at (202) 551 -3462 with any questions. Sincerely, /s/ Mark P. Shuman Mark P. Shuman Branch Chief – Legal cc: Vincent Vietti and Stephen Brill, Fox Rothschild LLP