SEC Company Response from CytoDyn Inc. (CYDY) (CIK 0001175680) (CYDY) — Nov 2, 2006
CytoDyn Inc. (CYDY) (CIK 0001175680)
Date: Nov. 2, 2006 · CIK: 0001175680 · Accession: 0001269678-06-000194
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-49908
Referenced dates: June 30, 2006, October 10, 2006
Letter
November 2, 2006 VIA FACSIMILE (202-772-9217) AND EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Amy C. Bruckner
Re: CytoDyn, Inc. File No. 000-49908 Responses to SEC Staff comments made by letter dated October 10, 2006
Dear Ms. Bruckner:
Set forth below are the responses of CytoDyn, Inc. (the "Company"), to the SEC Staff comments made by letter dated October 10, 2006 (the "Comment Letter"), in connection with the Company's Current Report on Form 8-K (File No. 000-49908), filed on October 6, 2006 (the "Form 8-K"). The Company's responses are keyed by numbered paragraphs to correspond to the comments made by the Staff in the Comment Letter. Each response is preceded by a reproduction of the corresponding Staff comment as set forth in the Comment Letter.
Item 4.01 Form 8-K filed October 6, 2006 ----------------------------------------
1. Please revise your filing to state explicitly whether during your two most recent fiscal years ended May 31, 2006 and subsequent interim period through the date of resignation there were any disagreements with Cordovano and Honeck, LLP, as described in Item 304(a)(1)(iv)(A) of Regulation S-B. You should specify the "interim period" as the "interim period through October 3, 2006.
Response: The Company informs the Staff that it has revised the Form 8-K -------- to respond to the disclosure requirements of Item 304(a)(1)(A)(iv)(A) through the end of our two most recent fiscal years and the subsequent interim period. In addition, the Company incorporated the specific language requested by the Staff.
2. Please also revise your filing to state explicitly whether during your two most recent fiscal years ended May 31, 2006 and subsequent interim period through October 3, 2006 you consulted Pender Newkirk & Company, LLP with respect to any of the matters described in Item 304(a)(2) of Regulation S-B.
<PAGE>
Responses to SEC Staff comments made by letter dated June 30, 2006 November 2, 2006 Page Two
Response: The Company informs the Staff that it has revised the Form 8-K -------- to respond to the disclosure requirements of Item 304(a)(2) through the end of our two most recent fiscal years and the subsequent interim period.
Please note that the belated filing of the amendment to the Form 8-K was due in part to extenuating circumstances. Corinne Allen, the Company's Vice President, went into pre-term labor several weeks ago and delivered her baby on Monday. Fortunately, but mother and baby are doing quite well.
If you have any questions regarding the responses set forth herein or require additional information, please contact me at (505) 988-5520.
Sincerely,
/s/ Allen D. Allen
--------------------------------
Allen D. Allen
President
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CytoDyn, Inc.
227 E. Palace Ave., Suite M, Santa Fe, NM 87501
Santa Fe, NM 87501
November 2, 2006
VIA FACSIMILE (202-772-9217) AND EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Amy C. Bruckner
Re: CytoDyn, Inc.
File No. 000-49908
Responses to SEC Staff comments made by letter dated October 10, 2006
Dear Ms. Bruckner:
Set forth below are the responses of CytoDyn, Inc. (the "Company"), to
the SEC Staff comments made by letter dated October 10, 2006 (the "Comment
Letter"), in connection with the Company's Current Report on Form 8-K (File No.
000-49908), filed on October 6, 2006 (the "Form 8-K"). The Company's responses
are keyed by numbered paragraphs to correspond to the comments made by the Staff
in the Comment Letter. Each response is preceded by a reproduction of the
corresponding Staff comment as set forth in the Comment Letter.
Item 4.01 Form 8-K filed October 6, 2006
----------------------------------------
1. Please revise your filing to state explicitly whether during your two
most recent fiscal years ended May 31, 2006 and subsequent interim
period through the date of resignation there were any disagreements
with Cordovano and Honeck, LLP, as described in Item 304(a)(1)(iv)(A)
of Regulation S-B. You should specify the "interim period" as the
"interim period through October 3, 2006.
Response: The Company informs the Staff that it has revised the Form 8-K
-------- to respond to the disclosure requirements of Item
304(a)(1)(A)(iv)(A) through the end of our two most recent
fiscal years and the subsequent interim period. In addition,
the Company incorporated the specific language requested by
the Staff.
2. Please also revise your filing to state explicitly whether during your
two most recent fiscal years ended May 31, 2006 and subsequent interim
period through October 3, 2006 you consulted Pender Newkirk & Company,
LLP with respect to any of the matters described in Item 304(a)(2) of
Regulation S-B.
<PAGE>
Responses to SEC Staff comments made by letter dated June 30, 2006
November 2, 2006
Page Two
Response: The Company informs the Staff that it has revised the Form 8-K
-------- to respond to the disclosure requirements of Item 304(a)(2)
through the end of our two most recent fiscal years and the
subsequent interim period.
Please note that the belated filing of the amendment to the Form 8-K
was due in part to extenuating circumstances. Corinne Allen, the Company's Vice
President, went into pre-term labor several weeks ago and delivered her baby on
Monday. Fortunately, but mother and baby are doing quite well.
If you have any questions regarding the responses set forth herein or
require additional information, please contact me at (505) 988-5520.
Sincerely,
/s/ Allen D. Allen
--------------------------------
Allen D. Allen
President
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