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SEC Comment Letter for Q (QCLS) — Dec 4, 2017

Q/C TECHNOLOGIES, INC. (QCLS) (CIK 0001321834)
Date: Dec. 4, 2017 · CIK: 0001321834 · Accession: 0000000000-17-042408

AI Filing Summary & Sentiment

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Summary

Reasoning

Date
December 4, 2017
Author
John J. Gormally
Form
UPLOAD
Company
Q/C TECHNOLOGIES, INC. (QCLS) (CIK 0001321834)

Letter

December 4, 2017 John J. Gormally Chief Executive Officer Akers Biosciences, Inc. 201 Grove Road Thorofare, New Jersey 08086 Akers Biosciences, Inc. Registration Statement on Form S-1 Filed November 24, 2017 File No. 333-221746Re: 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 Irene Paik at 202-551-6553 with any questions. Division of Corporation Finance Office of Healthcare & Insurance cc: Joseph Lucosky - Lucosky Brookman LLP

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December 4, 2017
John J. Gormally
Chief Executive Officer
Akers Biosciences, Inc.
201 Grove Road
Thorofare, New Jersey 08086
Akers Biosciences, Inc.
Registration Statement on Form S-1
Filed November 24, 2017
File No. 333-221746Re:
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 Irene Paik at 202-551-6553 with any questions.
Division of Corporation Finance
Office of Healthcare & Insurance
cc: Joseph Lucosky - Lucosky Brookman LLP