SEC Comment Letter for NORTHWEST BIOTHERAPEUTICS INC (NWBO) (CIK 0001072379) (NWBO) — May 12, 2011
NORTHWEST BIOTHERAPEUTICS INC (NWBO) (CIK 0001072379)
Date: May 12, 2011 · CIK: 0001072379 · Accession: 0000000000-11-029712
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File numbers found in text: 000-33393
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May 12, 2011 Alton L. Boynton President and Chief Executive Officer Northwest Biotherapeutics, Inc. 4800 Montgomery Lane, Suite 800 Bethesda, Maryland 20814 Re: Northwest Biotherapeutics, Inc. Form 10-K for the Fiscal Year Ended December 31, 2009 Filed April 15, 2010 File No. 000-33393 Dear Mr. Boynton: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, Joel Parker Accounting Branch Chief