SEC Company Response from IOMED INC (CIK 0001041652) — May 2, 2005
IOMED INC (CIK 0001041652)
Date: May 2, 2005 · CIK: 0001041652 · Accession: 0001104659-05-019565
AI Filing Summary & Sentiment
Referenced dates: April 15, 2005
Letter
VIA EDGAR AND FACSIMILE Securities and Exchange Commission Division of Corporation Finance Washington, D.C. 20549 Re: IOMED, Inc. (the “Company”) Form 10-K for Fiscal Year ended June 30, 2004 File No. 1-14059
Dear Mr. Sherman:
We are in receipt of the staff’s comment letter dated April 15, 2005 regarding the Company’s Form 10-K for the fiscal year ended June 30, 2004. I appreciate the time you made to speak with me to discuss the timing of the Company’s response. As I mentioned when we spoke, the Company intends to consider carefully the staff’s comments and evaluate whether modifications should be made to its historical disclosure. This evaluation will take substantial senior management time, as well as time for interaction by senior management with the Company’s outside counsel, Board of Directors and auditors. Our client, however, is a small company and the persons who will be involved in this process are presently engaged in preparing the Company’s 10-Q for the quarter ended March 31 and other significant matters, including several litigation matters, and do not have the ability to respond within the time referred to in your letter. Accordingly we request on behalf of the Company an extension of the deadline to respond until May 27, 2005.
Thank you for your consideration of this request.
Sincerely,
Parsons
Behle & Latimer
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CORRESP 1 filename1.htm George M. Flint III Direct Dial (801) 536-6915 E-Mail GFlint@pblutah.com April 29, 2005 VIA EDGAR AND FACSIMILE Tod Sherman Mail Stop: 3-09 Securities and Exchange Commission Division of Corporation Finance Washington, D.C. 20549 Re: IOMED, Inc. (the “Company”) Form 10-K for Fiscal Year ended June 30, 2004 File No. 1-14059 Dear Mr. Sherman: We are in receipt of the staff’s comment letter dated April 15, 2005 regarding the Company’s Form 10-K for the fiscal year ended June 30, 2004. I appreciate the time you made to speak with me to discuss the timing of the Company’s response. As I mentioned when we spoke, the Company intends to consider carefully the staff’s comments and evaluate whether modifications should be made to its historical disclosure. This evaluation will take substantial senior management time, as well as time for interaction by senior management with the Company’s outside counsel, Board of Directors and auditors. Our client, however, is a small company and the persons who will be involved in this process are presently engaged in preparing the Company’s 10-Q for the quarter ended March 31 and other significant matters, including several litigation matters, and do not have the ability to respond within the time referred to in your letter. Accordingly we request on behalf of the Company an extension of the deadline to respond until May 27, 2005. Thank you for your consideration of this request. Sincerely, Parsons Behle & Latimer /s/ George M. Flint III George M. Flint III GMF/lmb cc: Jim B. Rosenberg