SEC Company Response from PALISADE BIO, INC. (PALI) (CIK 0001357459) (PALI) — Dec 16, 2008
PALISADE BIO, INC. (PALI) (CIK 0001357459)
Date: Dec. 16, 2008 · CIK: 0001357459 · Accession: 0001144204-08-069723
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-33672
Letter
Neuralstem, Inc. Form 10-KSB for the Fiscal Year Ended December 31, 2007 Filed March 27, 2008 File No. 001-33672
Dear Mr. Rosenberg:
We are submitting this letter in response to your comments of December 4, 2008, with respect to Neuralstem, Inc. (“Company”) annual report referenced above. This response will follow the lineal order of your letter and each specific area addressed, utilizing the text of your letter as the primary guide:
Form l0-KSB for the fiscal year ended December 31, 2007
Report of Independent Registered Public Accounting Finn, page F-l
1.
Please confirm that you received a signed audit report by Stegman & Company as required by Rule 2-02(a) of Regulation S-X and Rule 232.302 of Regulation S-T and tell us whether you will include a signed audit report in your future filings.
Response:
We are hereby confirming that we received a signed audit report from Stegman & Company as required by Rule 2-02(a) of Regulation S-X and Rule 232.302 of Regulation S-T. We are also confirming that we will include a signed audit report in our future filings.
NEURALSTEM, INC.
GREAT SENECA HIGHWAY, SUITE 240
ROCKVILLE, MD 20850
(301) 366-4841
We hereby acknowledge that:
1.
the company is responsible for the adequacy and accuracy of the disclosure in the filing;
2.
staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to filing; and
3.
the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States
Very
truly yours,
/s/
John Conron
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Unassociated Document
NEURALSTEM,
INC.
9700
GREAT SENECA HIGHWAY, SUITE 240
ROCKVILLE,
MD 20850
(301)
366-4841
December
17, 2008
SENT VIA
EDGAR
Jim B.
Rosenberg
Senior
Assistant Chief Accountant
Telephone
Number: (202) 551-3679
RE:
Neuralstem,
Inc.
Form
10-KSB for the Fiscal Year Ended December 31, 2007
Filed
March 27, 2008
File
No. 001-33672
Dear Mr.
Rosenberg:
We are
submitting this letter in response to your comments of December 4, 2008, with
respect to Neuralstem, Inc. (“Company”) annual report referenced
above. This response will follow the lineal order of your letter and
each specific area addressed, utilizing the text of your letter as the primary
guide:
Form l0-KSB for the fiscal
year ended December 31, 2007
Report of Independent
Registered Public Accounting Finn, page F-l
1.
Please
confirm that you received a signed audit report by Stegman & Company
as required by Rule 2-02(a) of Regulation S-X and Rule 232.302 of
Regulation S-T and tell us whether you will include a signed audit report
in your future filings.
Response:
We are hereby
confirming that we received a signed audit report from Stegman &
Company as required by Rule 2-02(a) of Regulation S-X and Rule 232.302 of
Regulation S-T. We are also confirming that we will include a
signed audit report in our future
filings.
NEURALSTEM,
INC.
9700
GREAT SENECA HIGHWAY, SUITE 240
ROCKVILLE,
MD 20850
(301)
366-4841
We hereby
acknowledge that:
1.
the
company is responsible for the adequacy and accuracy of the disclosure in
the filing;
2.
staff
comments or changes to disclosure in response to staff comments do not
foreclose the Commission from taking any action with respect to filing;
and
3.
the
company may not assert staff comments as a defense in any proceeding
initiated by the Commission or any person under the federal securities law
of the United States
Very
truly yours,
/s/
John Conron
John
Conron
Chief
Financial Officer