SEC Company Response from BIODELIVERY SCIENCES INTERNATIONAL INC (CIK 0001103021) — Jun 10, 2005
BIODELIVERY SCIENCES INTERNATIONAL INC (CIK 0001103021)
Date: June 10, 2005 · CIK: 0001103021 · Accession: 0001193125-05-123791
AI Filing Summary & Sentiment
File numbers found in text: 001-31361
Letter
VIA EDGAR CORRESPONDENCE Division of Corporate Finance Washington, D.C. 20549 Re: BioDelivery Sciences International, Inc. (the “Company”) Annual Report on Form 10-KSB File No. 001-31361
Dear Ms. Bruckner and Mr. Parker:
Further to our previous conversations, we hereby respectfully submit to you the following on behalf of the Company:
1. Current Report on Form 8-K/A (Amendment No. 2): As requested, this amendment to the Company’s August and November 8-Ks relating to the Arius acquisition is made to change the characterization of Arius to that of a non-development stage company.
2. Annual Report on Form 10-KSB/A (Amendment No. 2): As requested, this amendment is being filed to make certain changes to the footnotes to the Company’s financial statements as you requested. The amendment also attaches, as an exhibit, a letter amendment, dated June 6, 2005, between the Company and Accentia to the license agreement between such parties, which amendment is intended to clarify that the Company has no ongoing material obligations, monetary or otherwise, under such license agreement. The Company hereby confirms that no such obligations exist under the agreement, as amended.
3. Registration Statement on Form SB-2/A (Amendment No. 2): This amendment is being filed to conform changes from the other amendments as well as to bring the document current (March financials, etc.) in anticipation of effectiveness.
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CORRESP 1 filename1.htm SEC Letter ELLENOFF GROSSMAN & SCHOLE LLP ATTORNEYS AT LAW 370 LEXINGTON AVENUE NEW YORK, NEW YORK 10017 TELEPHONE: (212) 370-1300 FACSIMILE: (212) 370-7889 www.egsllp.com June 10, 2005 VIA EDGAR CORRESPONDENCE AND FEDERAL EXPRESS Ms. Amy Bruckner Mr. Joel Parker Mail Stop 03-09 United State Securities and Exchange Commission Division of Corporate Finance 450 Fifth Street, N.W. Washington, D.C. 20549 Re: BioDelivery Sciences International, Inc. (the “Company”) Annual Report on Form 10-KSB File No. 001-31361 Dear Ms. Bruckner and Mr. Parker: Further to our previous conversations, we hereby respectfully submit to you the following on behalf of the Company: 1. Current Report on Form 8-K/A (Amendment No. 2): As requested, this amendment to the Company’s August and November 8-Ks relating to the Arius acquisition is made to change the characterization of Arius to that of a non-development stage company. 2. Annual Report on Form 10-KSB/A (Amendment No. 2): As requested, this amendment is being filed to make certain changes to the footnotes to the Company’s financial statements as you requested. The amendment also attaches, as an exhibit, a letter amendment, dated June 6, 2005, between the Company and Accentia to the license agreement between such parties, which amendment is intended to clarify that the Company has no ongoing material obligations, monetary or otherwise, under such license agreement. The Company hereby confirms that no such obligations exist under the agreement, as amended. 3. Registration Statement on Form SB-2/A (Amendment No. 2): This amendment is being filed to conform changes from the other amendments as well as to bring the document current (March financials, etc.) in anticipation of effectiveness.