SEC Comment Letter for Q (QCLS) — Nov 8, 2016
Q/C TECHNOLOGIES, INC. (QCLS) (CIK 0001321834)
Date: Nov. 8, 2016 · CIK: 0001321834 · Accession: 0000000000-16-100139
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File numbers found in text: 333-214214
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Mail Stop 4546 November 8, 2016 John J. Gormally Chief Executive Officer Akers Biosciences, Inc. 201 Grove Road Thorofare, New Jersey 08086 Re: Akers Biosciences, Inc. Registration Statement on Form S-3 Filed October 24, 2016 File No. 333-214214 Dear Mr. Gormally : This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Michael Gershon at (202) 551 -6598 or Mary Beth Breslin at (202) 551 - 3625 with a ny questions. Sincerely, /s/ Mary Beth Breslin for Suzanne Hayes Assistant Director Office of Healthcare and Insurance cc: Joseph M. Lucosky, Esq.