SEC Comment Letter 0000000000-24-001052 to Bio Green Med Solution, Inc. (BGMS)
Bio Green Med Solution, Inc.
Date: Jan. 26, 2024 · CIK: 0001130166 · Accession: 0000000000-24-001052
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-276623
Letter
United States securities and exchange commission logo January 26, 2024 Spiro Rombotis President & Chief Executive Officer Cyclacel Pharmaceuticals, Inc. 200 Connell Drive, Suite 1500 Berkeley Heights, NJ 07922 Re:Cyclacel Pharmaceuticals, Inc. Registration Statement on Form S-1 Filed January 19, 2024 File No. 333-276623 Dear Spiro Rombotis: We have conducted a limited review of your registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Registration Statement on Form S-1 filed January 19, 2024 Incorporation of Certain Documents by Reference, page 31 1.It appears that you are not eligible to incorporate by reference into your Form S-1, given that you have not filed your annual report for your most recently completed fiscal year. Please revise your registration statement to provide all disclosure required by Form S-1 or otherwise advise. See General Instruction VII.C to Form S-1. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement.
FirstName LastNameSpiro Rombotis Comapany NameCyclacel Pharmaceuticals, Inc. January 26, 2024 Page 2 FirstName LastName Spiro Rombotis Cyclacel Pharmaceuticals, Inc. January 26, 2024 Page 2 Please contact Jessica Dickerson at 202-551-8013 or Laura Crotty at 202-551-7614 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Jeffrey Schultz, Esq.
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United States securities and exchange commission logo
January 26, 2024
Spiro Rombotis
President & Chief Executive Officer
Cyclacel Pharmaceuticals, Inc.
200 Connell Drive, Suite 1500
Berkeley Heights, NJ 07922
Re:Cyclacel Pharmaceuticals, Inc.
Registration Statement on Form S-1
Filed January 19, 2024
File No. 333-276623
Dear Spiro Rombotis:
We have conducted a limited review of your registration statement and have the
following comment.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments.
Registration Statement on Form S-1 filed January 19, 2024
Incorporation of Certain Documents by Reference, page 31
1.It appears that you are not eligible to incorporate by reference into your Form S-1, given
that you have not filed your annual report for your most recently completed fiscal year.
Please revise your registration statement to provide all disclosure required by Form S-1 or
otherwise advise. See General Instruction VII.C to Form S-1.
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
FirstName LastNameSpiro Rombotis
Comapany NameCyclacel Pharmaceuticals, Inc.
January 26, 2024 Page 2
FirstName LastName
Spiro Rombotis
Cyclacel Pharmaceuticals, Inc.
January 26, 2024
Page 2
Please contact Jessica Dickerson at 202-551-8013 or Laura Crotty at 202-551-7614 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Jeffrey Schultz, Esq.