SEC Comment Letter for CervoMed Inc. (CRVO) (CIK 0001053691) (CRVO) — Feb 22, 2010
CervoMed Inc. (CRVO) (CIK 0001053691)
Date: Feb. 22, 2010 · CIK: 0001053691 · Accession: 0000000000-10-010002
AI Filing Summary & Sentiment
Reasoning
Referenced dates: December 15, 2009
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3561 February 22, 2010 Via U.S. Mail and Facsimile to (805) 884-9972 Mr. Paul Feller Principal Executive Officer Stratus Media Group, Inc. 3 East De La Guerra Street Santa Barbara, CA 93001 Re: Stratus Media Group, Inc. Form 10-K/A (No. 1) for the Fiscal Year Ended December 31, 2008 Form 10-Q for the Fiscal Quarter Ended June 30, 2009 Form 10-Q/A (No. 1) for the Fiscal Quarter Ended June 30, 2009 Response Letter Dated December 15, 2009 File No. 0-24477
Dear Mr. Feller: We issued comments to you on the above captioned filings on January 22, 2010. As of the date of this letter, these comments remain outstanding and unresolved. We expect you to contact us by March 4, 2010 to provide a substantive response to these comments or to advise us why you are unable to respond and when you will be able to do so. If you do not respond to the outstanding comments or contact us by March 4, 2010, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filings and your disclosure. Among other things, we may decide to release publicly, through the agency’s EDGAR system, all correspondence, including this letter, relating to the review of your filing, consistent with the staff’s decision to release publicly comment letters and response letters relating to disclosure filings it has reviewed. You can find more information about the staff’s decision to release filing correspondence at http://www.sec.gov/news/press/2004-89.htm and http://www.sec.gov/news/press/2005- 72.htm .
Mr. Paul Feller Stratus Media Group, Inc. February 22, 2010 Page 2
You may contact John Archfield at ( 202) 551-3315 or Ryan Milne at (202) 551- 3688 if you have any questions.
Sincerely, Tia Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel and
Health Care Services
Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Mail Stop 3561
February 22, 2010
Via U.S. Mail and Facsimile to (805) 884-9972
Mr. Paul Feller Principal Executive Officer Stratus Media Group, Inc. 3 East De La Guerra Street Santa Barbara, CA 93001
Re: Stratus Media Group, Inc.
Form 10-K/A (No. 1) for the Fiscal Year Ended December 31, 2008
Form 10-Q for the Fiscal Quarter Ended June 30, 2009 Form 10-Q/A (No. 1) for the Fiscal Quarter Ended June 30, 2009 Response Letter Dated December 15, 2009 File No. 0-24477
Dear Mr. Feller:
We issued comments to you on the above captioned filings on January 22, 2010.
As of the date of this letter, these comments remain outstanding and unresolved. We expect you to contact us by March 4, 2010 to provide a substantive response to these comments or to advise us why you are unable to respond and when you will be able to do so. If you do not respond to the outstanding comments or contact us by March 4, 2010, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filings and your disclosure. Among other things, we may decide to release publicly, through the agency’s EDGAR system, all correspondence, including this letter, relating to the review of your filing, consistent with the staff’s decision to release publicly comment letters and response letters relating to disclosure filings it has reviewed. You can find more information about the staff’s decision to release filing correspondence at http://www.sec.gov/news/press/2004-89.htm
and http://www.sec.gov/news/press/2005-
72.htm .
Mr. Paul Feller
Stratus Media Group, Inc. February 22, 2010 Page 2
You may contact John Archfield at ( 202) 551-3315 or Ryan Milne at (202) 551-
3688 if you have any questions.
Sincerely, Tia Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel and
Health Care Services