SEC Comment Letter for CytoDyn Inc. (CYDY) (CIK 0001175680) (CYDY) — Jul 14, 2014
CytoDyn Inc. (CYDY) (CIK 0001175680)
Date: July 14, 2014 · CIK: 0001175680 · Accession: 0000000000-14-035435
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July 14, 2014 Via E -mail Nader Z. Pourhassan, Ph.D. President and Chief Executive Officer CytoDyn Inc . 1111 Main Street, Suite 660 Vancouver, Washington 98660 Re: CytoDyn Inc. Preliminary Proxy Statement on Schedule 14A Filed July 2, 2014 File No. 000 -49908 Dear Dr. Pourhassan : 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 Commission 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 Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Daniel Greenspan for Jeffrey P. Riedle r Assistant Director