SEC Comment Letter for INTEGRATED PHARMACEUTICALS INC (CIK 0001265449) — Sep 13, 2005
INTEGRATED PHARMACEUTICALS INC (CIK 0001265449)
Date: Sept. 13, 2005 · CIK: 0001265449 · Accession: 0000000000-05-047258
AI Filing Summary & Sentiment
Letter
Mail Stop 6010 September 8, 2005 Chinmay Chatterjee, Ph.D. President Integrated Pharmaceuticals, Inc. 310 Authority Drive Fitchburg, MA 01420
Re: Integrated Pharmaceuticals, Inc. Form 10-SB, amendment filed August 18, 2005 File No. 0-50960
Dear Mr. Chatterjee:
We have reviewed your filing and have the following comments. Where indicated, we think you should revise your document in response to these comments. If you disagree, we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary. Please be as detailed as necessary in your explanation. In some of our comments, we may ask you to provide us with supplemental information so we may better understand your disclosure. After reviewing this information, we may or may not raise additional comments.
Please understand that the purpose of our review process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filing. We look forward to working with you in these respects. We welcome any questions you may have about our comments or on any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter.
General
1. We note your response to prior comment 4 relating to the filing of periodic reports. However, since you are filing under section 12(g), the Form 10SB goes effective automatically 60 days after its original filing, which was filed September 27, 2004. See Section 12(g)(1) of the Exchange Act. Accordingly, the company was a reporting requirement since approximately November 27, 2004 and should have been filing all reports required under the Exchange Act. You should file all such reports immediately.
As appropriate, please amend your filing in response to these comments. You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cover letter with your amendment that keys your responses to our comments and provides any requested supplemental information. Detailed cover letters greatly facilitate our review. Please file your cover letter on EDGAR under the form type label CORRESP. Please understand that we may have additional comments after reviewing your amendment and responses to our comments.
You may contact Todd Sherman at (202) 551-3665 if you have questions regarding comments on the financial statements and related matters. Please contact Zafar Hasan at (202) 551-3653 or me at (202) 551-3715 with any other questions.
Sincerely,
Jeffrey Riedler
Assistant Director
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Mail Stop 6010 September 8, 2005
Chinmay Chatterjee, Ph.D.
President
Integrated Pharmaceuticals, Inc.
310 Authority Drive
Fitchburg, MA 01420
Re: Integrated Pharmaceuticals, Inc.
Form 10-SB, amendment filed August 18, 2005
File No. 0-50960
Dear Mr. Chatterjee:
We have reviewed your filing and have the following
comments.
Where indicated, we think you should revise your document in
response
to these comments. If you disagree, we will consider your
explanation as to why our comment is inapplicable or a revision is
unnecessary. Please be as detailed as necessary in your
explanation.
In some of our comments, we may ask you to provide us with
supplemental information so we may better understand your
disclosure.
After reviewing this information, we may or may not raise
additional
comments.
Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects. We welcome
any questions you may have about our comments or on any other
aspect
of our review. Feel free to call us at the telephone numbers
listed
at the end of this letter.
General
1. We note your response to prior comment 4 relating to the filing
of
periodic reports. However, since you are filing under section
12(g),
the Form 10SB goes effective automatically 60 days after its
original
filing, which was filed September 27, 2004. See Section 12(g)(1)
of
the Exchange Act. Accordingly, the company was a reporting
requirement since approximately November 27, 2004 and should have
been filing all reports required under the Exchange Act. You
should
file all such reports immediately.
As appropriate, please amend your filing in response to
these
comments. You may wish to provide us with marked copies of the
amendment to expedite our review. Please furnish a cover letter
with
your amendment that keys your responses to our comments and
provides
any requested supplemental information. Detailed cover letters
greatly facilitate our review. Please file your cover letter on
EDGAR under the form type label CORRESP. Please understand that we
may have additional comments after reviewing your amendment and
responses to our comments.
You may contact Todd Sherman at (202) 551-3665 if you have
questions regarding comments on the financial statements and
related
matters. Please contact Zafar Hasan at (202) 551-3653 or me at
(202)
551-3715 with any other questions.
Sincerely,
Jeffrey Riedler
Assistant Director
cc: Thomas Carrey
Bromberg & Sunstein LLP
125 Summer Street
Boston, MA 02110-1618
Fax: 617-443-0004
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Integrated Pharmaceuticals, Inc.
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