SEC Comment Letter for Inhibitor Therapeutics, Inc. (INTI) (CIK 0001042418) (INTI) — Jan 14, 2009
Inhibitor Therapeutics, Inc. (INTI) (CIK 0001042418)
Date: Jan. 14, 2009 · CIK: 0001042418 · Accession: 0000000000-09-002035
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-06334
Letter
Via Facsimile and U.S. Mail Mail Stop 6010 January 14, 2009 Mr. James H. Brennan Commonwealth Biotechnologies, Inc. Vice President Financial Operations 601 Biotech Drive Richmond, Virginia 23235 Re: Commonwealth Biotechnologies, Inc. Amended Item 4.01 Form 8-K Filed January 13, 2009 File No. 000-06334
Dear Mr. Brennan:
We have reviewed your filing and have the following comments. Where indicated, we think you should re vise 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 deta iled as necessary in your explanation. In some of our comments, we may ask you to provi de us with more information so we may better understand your disclosure. After re viewing this information, we may raise additional comments. Please understand that the purpose of our re view 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 any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter. 1. Please amend your filing to also include a statement indicating whether the board of directors recommended or approved th e decision to change accountants. Refer to Item 304(a)(1)(iii) of Regulation S-K. 2. Upon amending your filing, please include, as Exhibit 16, an updated letter from your former accountants, BDO Seidman, LLP, as required by Item 304(a)(3) of Regulation S-K. Please ensure that your former accountants date their letter.
Mr. James H. Brennan Commonwealth Biotechnologies, Inc. January 14, 2009 Page 2 * * * *
As appropriate, please amend your filing and respond to these comments within five business days or tell us when you will provide us with a response. You may wish to provide us with marked copies of the amendm ent to expedite our review. Please furnish a cover letter with your amendment that keys your responses to our comments and provides any requested information. Detailed co ver letters greatly faci litate our review. Please understand that we may have addi tional comments after reviewing your amendment and responses to our comments. If you have any questions, please do not hesitate to call me at (202) 551-3658. S i n c e r e l y , T a b a t h a A k i n s S t a f f A c c o u n t a n t
Show Raw Text
Via Facsimile and U.S. Mail Mail Stop 6010 January 14, 2009 Mr. James H. Brennan Commonwealth Biotechnologies, Inc. Vice President Financial Operations 601 Biotech Drive Richmond, Virginia 23235
Re: Commonwealth Biotechnologies, Inc.
Amended Item 4.01 Form 8-K
Filed January 13, 2009
File No. 000-06334
Dear Mr. Brennan:
We have reviewed your filing and have the following comments. Where
indicated, we think you should re vise 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 deta iled as necessary in your explanation. In
some of our comments, we may ask you to provi de us with more information so we may
better understand your disclosure. After re viewing this information, we may raise
additional comments. Please understand that the purpose of our re view 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 any other aspect of our
review. Feel free to call us at the telephone numbers listed at the end of this letter.
1. Please amend your filing to also include a statement indicating whether the board
of directors recommended or approved th e decision to change accountants. Refer
to Item 304(a)(1)(iii) of Regulation S-K.
2. Upon amending your filing, please include, as Exhibit 16, an updated letter from
your former accountants, BDO Seidman, LLP, as required by Item 304(a)(3) of Regulation S-K. Please ensure that your former accountants date their letter.
Mr. James H. Brennan
Commonwealth Biotechnologies, Inc. January 14, 2009 Page 2
* * * *
As appropriate, please amend your filing and respond to these comments within
five business days or tell us when you will provide us with a response. You may wish to provide us with marked copies of the amendm ent to expedite our review. Please furnish
a cover letter with your amendment that keys your responses to our comments and
provides any requested information. Detailed co ver letters greatly faci litate our review.
Please understand that we may have addi tional comments after reviewing your
amendment and responses to our comments.
If you have any questions, please do not hesitate to call me at (202) 551-3658.
S i n c e r e l y , T a b a t h a A k i n s S t a f f A c c o u n t a n t