SEC Comment Letter for LIGHTBRIDGE Corp (LTBR) (CIK 0001084554) (LTBR) — Dec 21, 2015
LIGHTBRIDGE Corp (LTBR) (CIK 0001084554)
Date: Dec. 21, 2015 · CIK: 0001084554 · Accession: 0000000000-15-058620
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Mail Stop 3233 December 18, 2015 Seth Grae Chief Executive Officer and President Lightbridge Corporation 1600 Tysons Boulevard, Suite 550 McLean, VA 22102 Re: Lightbridge Corporation Form 10 -K and 10 -K/A for the fiscal year ended December 31, 2014 Filed March 25, 2015 , April 30, 2015 , and November 23, 2015 File No. 001 -34487 Dear Mr. Grae : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Com mission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Excha nge Act of 1934 and all applicable rules require. Sincerely, /s/ Kim McManus Kim McManus Senior Attorney Office of Real Estate and Commodities