SEC Comment Letter for LIXTE BIOTECHNOLOGY HOLDINGS, INC. (LIXT, LIXTW) (CIK 0001335105) (NMAD) — Dec 22, 2008
LIXTE BIOTECHNOLOGY HOLDINGS, INC. (LIXT, LIXTW) (CIK 0001335105)
Date: Dec. 22, 2008 · CIK: 0001335105 · Accession: 0000000000-08-063152
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-51476
Letter
Via Facsimile and U.S. Mail Mail Stop 6010 December 22, 2008 Mr. John S. Kovach Lixte Biotechnology Holdings, Inc. Chief Executive Officer and Chief Financial Officer (Principal Executive Officer and Principal Financial Officer) 248 Route 25A, No. 2 East Setauket, New York 11733 Re: Lixte Biotechnology Holdings, Inc. Item 4.01 Form 8-K Filed December 22, 2008 File No. 000-51476
Dear Mr. Kovach:
We have reviewed your filing and have the following comments. Where indicated, we think you should re vise 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 deta iled as necessary in your explanation. In some of our comments, we may ask you to provi de us with more information so we may better understand your disclosure. After re viewing this information, we may raise additional comments. Please understand that the purpose of our re view 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 any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter. Item 4.01 Form 8-K
1. It appears AJ Robbins, P.C. disclosed an un certainty of the Regi strant to continue as a going concern in your Form 10-KS B filed March 31, 2008. Please amend your filing to provide a description of natu re of their conclusion. Refer to Item 304(a)(1)(ii) of Regulation S-K.
Mr. John S. Kovach Lixte Biotechnology Holdings, Inc. December 22, 2008 Page 2 2. The current disclosure in the third para graph is absent with respect to Item 304(a)(2)(ii). Please amend your filing to include the disclosures required under this guidance.
3. Upon amending your filing, please include, as Exhibit 16, an updated letter from your former accountants, AJ Robbins, P. C., as required by Item 304(a)(3) of Regulation S-K. Please ensure that your former accountants date their letter.
* * * *
As appropriate, please amend your filing and respond to these comments within five business days or tell us when you will provide us with a response. You may wish to provide us with marked copies of the amendm ent to expedite our review. Please furnish a cover letter with your amendment that keys your responses to our comments and provides any requested information. Detailed co ver letters greatly faci litate our review. Please understand that we may have addi tional comments after reviewing your amendment and responses to our comments. We urge all persons who are responsi ble for the accuracy an d adequacy of the disclosure in the filing to be certain that the filing includes all in formation required under the Securities Exchange Act of 1934 and th at they have provided all information investors require for an informed invest ment decision. Since the company and its management are in possession of all facts re lating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made. In connection with responding to our comments, please provide, in writing, a statement from the company acknowledging that: the company is responsible for the adequacy and accuracy of the disclosure in the filing; staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
In addition, please be advise d that the Division of Enfo rcement has access to all information you provide to the staff of the Divi sion of Corporation Fi nance in our review of your filing or in response to our comments on your filing.
Mr. John S. Kovach Lixte Biotechnology Holdings, Inc. December 22, 2008 Page 3 If you have any questions, please do not hesitate to call me at (202) 551-3658. S i n c e r e l y , T a b a t h a A k i n s S t a f f A c c o u n t a n t
Show Raw Text
Via Facsimile and U.S. Mail Mail Stop 6010 December 22, 2008 Mr. John S. Kovach Lixte Biotechnology Holdings, Inc. Chief Executive Officer and Chief Financial Officer (Principal Executive Officer and Principal Financial Officer)
248 Route 25A, No. 2 East Setauket, New York 11733
Re: Lixte Biotechnology Holdings, Inc.
Item 4.01 Form 8-K
Filed December 22, 2008
File No. 000-51476
Dear Mr. Kovach:
We have reviewed your filing and have the following comments. Where
indicated, we think you should re vise 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 deta iled as necessary in your explanation. In
some of our comments, we may ask you to provi de us with more information so we may
better understand your disclosure. After re viewing this information, we may raise
additional comments. Please understand that the purpose of our re view 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 any other aspect of our
review. Feel free to call us at the telephone numbers listed at the end of this letter.
Item 4.01 Form 8-K
1. It appears AJ Robbins, P.C. disclosed an un certainty of the Regi strant to continue
as a going concern in your Form 10-KS B filed March 31, 2008. Please amend
your filing to provide a description of natu re of their conclusion. Refer to Item
304(a)(1)(ii) of Regulation S-K.
Mr. John S. Kovach
Lixte Biotechnology Holdings, Inc. December 22, 2008 Page 2
2. The current disclosure in the third para graph is absent with respect to Item
304(a)(2)(ii). Please amend your filing to include the disclosures required under
this guidance.
3. Upon amending your filing, please include, as Exhibit 16, an updated letter from
your former accountants, AJ Robbins, P. C., as required by Item 304(a)(3) of
Regulation S-K. Please ensure that your former accountants date their letter.
* * * *
As appropriate, please amend your filing and respond to these comments within
five business days or tell us when you will provide us with a response. You may wish to provide us with marked copies of the amendm ent to expedite our review. Please furnish
a cover letter with your amendment that keys your responses to our comments and
provides any requested information. Detailed co ver letters greatly faci litate our review.
Please understand that we may have addi tional comments after reviewing your
amendment and responses to our comments. We urge all persons who are responsi ble for the accuracy an d adequacy of the
disclosure in the filing to be certain that the filing includes all in formation required under
the Securities Exchange Act of 1934 and th at they have provided all information
investors require for an informed invest ment decision. Since the company and its
management are in possession of all facts re lating to a company’s disclosure, they are
responsible for the accuracy and adequacy of the disclosures they have made.
In connection with responding to our comments, please provide, in writing, a
statement from the company acknowledging that: the company is responsible for the adequacy and accuracy of the disclosure in the
filing;
staff comments or changes to disclosure in response to staff comments do not
foreclose the Commission from taking any action with respect to the filing; and
the company may not assert staff comments as a defense in any proceeding initiated
by the Commission or any person under the federal securities laws of the United States.
In addition, please be advise d that the Division of Enfo rcement has access to all
information you provide to the staff of the Divi sion of Corporation Fi nance in our review
of your filing or in response to our comments on your filing.
Mr. John S. Kovach
Lixte Biotechnology Holdings, Inc. December 22, 2008 Page 3
If you have any questions, please do not hesitate to call me at (202) 551-3658.
S i n c e r e l y , T a b a t h a A k i n s S t a f f A c c o u n t a n t