SEC Company Response from AXM PHARMA INC (CIK 0001113643) — May 16, 2005
AXM PHARMA INC (CIK 0001113643)
Date: May 16, 2005 · CIK: 0001113643 · Accession: 0001121781-05-000118
AI Filing Summary & Sentiment
File numbers found in text: 333-124945
Letter
Division of Corporate Finance Re: AXM Pharma, Inc. Registration Statement on Form S-3/A File No. 333-124945
Dear Sir or Madam:
We are counsel to AXM Pharma, Inc. On behalf of our client, enclosed herewith please find an amended Registration Statement on Form S-3/A for AXM Pharma. The original S-3 was filed on Friday, May 13, 2005. It has come to our attention that we mistakenly omitted 50,017 shares of common stock underlying dividends that AXM Pharma distributed to its shareholders on January 19, 2005 from the registration statement.
We respectfully request the Commission’s consent to file this amendment with the effect provided in section 8(a) of the Securities Act of 1933 so that this amendment be treated as part of the registration statement filed on May 13, 2005.
Thank you for your attention to this matter. Please feel free to contact the undersigned if you have any questions regarding this amendment, the registration statement or this letter.
Very truly yours,
/s/ Louis E. Taubman
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AXM Pharma, Inc. Cover Letter 5/16/2005
LAW OFFICES OF LOUIS E. TAUBMAN, P.C.
225 Broadway, Suite 1200
New York, New York 10007
(212) 732-7184 Fax: (212) 202-6380
E-mail: Louistlaw@aol.com
May 16, 2005
U.S. Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, D.C. 20549-0303
Re:
AXM Pharma, Inc.
Registration Statement on Form S-3/A
File No. 333-124945
Dear Sir or Madam:
We are counsel to AXM Pharma, Inc. On behalf of our client, enclosed herewith please find an amended Registration Statement on Form S-3/A for AXM Pharma. The original S-3 was filed on Friday, May 13, 2005. It has come to our attention that we mistakenly omitted 50,017 shares of common stock underlying dividends that AXM Pharma distributed to its shareholders on January 19, 2005 from the registration statement.
We respectfully request the Commission’s consent to file this amendment with the effect provided in section 8(a) of the Securities Act of 1933 so that this amendment be treated as part of the registration statement filed on May 13, 2005.
Thank you for your attention to this matter. Please feel free to contact the undersigned if you have any questions regarding this amendment, the registration statement or this letter.
Very truly yours,
/s/ Louis E. Taubman
Louis E. Taubman
cc: Song Brandon, Esq.
AXM Pharma, Inc.
Enclosures