SEC Company Response from ACCENTIA BIOPHARMACEUTICALS INC (CIK 0001310094) — Jun 27, 2005
ACCENTIA BIOPHARMACEUTICALS INC (CIK 0001310094)
Date: June 27, 2005 · CIK: 0001310094 · Accession: 0001193125-05-131784
AI Filing Summary & Sentiment
File numbers found in text: 333-122769
Letter
VIA EDGAR AND FACSIMILE Securities and Exchange Commission Division of Corporate Finance Re: Accentia Biopharmaceuticals, Inc. Registration Statement on Form S-1, as amended File Number 333-122769
Dear Mr. Riedler:
On behalf of Accentia Biopharmaceuticals, Inc. (the “Company”) and pursuant to Rule 461 under the Securities Act of 1933, as amended, we respectfully request acceleration of effectiveness of the above-referenced registration statement for June 29, 2005 at 4:00 p.m. (Eastern Time) or as soon thereafter as practicable. In connection with the foregoing, the Company hereby acknowledges that:
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Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
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The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
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The Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please confirm the date and time of effectiveness of the registration statement to Curt P. Creely at Foley & Lardner LLP, our counsel, at (813) 225-4122.
Very truly yours,
Accentia Biopharmaceuticals, Inc.
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CORRESP 1 filename1.htm Acceleration Request ACCENTIA BIOPHARMACEUTICALS, INC. 324 Hyde Park Avenue, Suite 350 Tampa FL 33606 June 27, 2005 VIA EDGAR AND FACSIMILE Jeffrey Riedler, Assistant Director Securities and Exchange Commission Division of Corporate Finance 100 F Street, NE Washington, DC 20549 Re: Accentia Biopharmaceuticals, Inc. Registration Statement on Form S-1, as amended File Number 333-122769 Dear Mr. Riedler: On behalf of Accentia Biopharmaceuticals, Inc. (the “Company”) and pursuant to Rule 461 under the Securities Act of 1933, as amended, we respectfully request acceleration of effectiveness of the above-referenced registration statement for June 29, 2005 at 4:00 p.m. (Eastern Time) or as soon thereafter as practicable. In connection with the foregoing, the Company hereby acknowledges that: • Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; • The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and • The Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Please confirm the date and time of effectiveness of the registration statement to Curt P. Creely at Foley & Lardner LLP, our counsel, at (813) 225-4122. Very truly yours, Accentia Biopharmaceuticals, Inc. /s/ Francis E. O’Donnell, Jr., M.D. Francis E. O’Donnell, Jr., M.D. Chief Executive Officer and Chairman of the Board