SEC Comment Letter for CREATIVE MEDICAL TECHNOLOGY HOLDINGS, INC. (CELZ) (CIK 0001187953) (CELZ) — Jul 1, 2016
CREATIVE MEDICAL TECHNOLOGY HOLDINGS, INC. (CELZ) (CIK 0001187953)
Date: July 1, 2016 · CIK: 0001187953 · Accession: 0000000000-16-083004
AI Filing Summary & Sentiment
Letter
Mail Stop 4720 July 1 , 2016 Timothy Warbington Chief Executive Officer Creative Medical Technology Holdings, Inc. 2017 W Peoria Avenue Phoenix, AZ 85029
Re: Creative Medical Technology Holdings, Inc. Draft Registration Statement on Form S -1 Submitted June 20, 2016 CIK No. 0001187953
Dear Mr. Warbington :
Our preliminary review of your draft registration statement indicates that it fails to comply with the requirements of the form. Specifically, we note the independent audit or’s report of Haynie & Company does not refer to the standards of the Public Compan y Accounting Oversight Board . Refer to Section 4110.5 3b of the Division of Corporation Finance ’s Financial Reporting Manual , available on the Commission’s website . As a result, w e will not perform a detailed examination of the draft registration statement and we will not issue commen ts.
You may submit a substantive amendment to correct the deficienc y. You may contact Jim B. Rosenberg, Senior Assistant Chief Accountant, at (202) 551 -3679 if you have questions regarding comments on the financial statements and related matters. Please contact Tara Keating Brooks at (202) 551 -8336 or Mary Beth Breslin at (202) 551 -3625 with any other questions.
Sincerely,
/s/ Mary Beth Breslin for
Show Raw Text
Mail Stop 4720
July 1 , 2016
Timothy Warbington
Chief Executive Officer
Creative Medical Technology Holdings, Inc.
2017 W Peoria Avenue
Phoenix, AZ 85029
Re: Creative Medical Technology Holdings, Inc.
Draft Registration Statement on Form S -1
Submitted June 20, 2016
CIK No. 0001187953
Dear Mr. Warbington :
Our preliminary review of your draft registration statement indicates that it fails to comply
with the requirements of the form. Specifically, we note the independent audit or’s report of Haynie
& Company does not refer to the standards of the Public Compan y Accounting Oversight Board .
Refer to Section 4110.5 3b of the Division of Corporation Finance ’s Financial Reporting Manual ,
available on the Commission’s website . As a result, w e will not perform a detailed examination of
the draft registration statement and we will not issue commen ts.
You may submit a substantive amendment to correct the deficienc y. You may contact Jim
B. Rosenberg, Senior Assistant Chief Accountant, at (202) 551 -3679 if you have questions
regarding comments on the financial statements and related matters. Please contact Tara Keating
Brooks at (202) 551 -8336 or Mary Beth Breslin at (202) 551 -3625 with any other questions.
Sincerely,
/s/ Mary Beth Breslin for
Suzanne Hayes
Assistant Director
Office of Healthcare and Insurance