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SEC Comment Letter for Sonoma Pharmaceuticals, Inc. (SNOA) (CIK 0001367083) (SNOA) — Jan 13, 2011

Sonoma Pharmaceuticals, Inc. (SNOA) (CIK 0001367083)
Date: Jan. 13, 2011 · CIK: 0001367083 · Accession: 0000000000-11-002797

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File numbers found in text: 333-171411

Date
January 13, 2011
Author
Russell Mancuso Branch Chief
Form
UPLOAD
Company
Sonoma Pharmaceuticals, Inc. (SNOA) (CIK 0001367083)

Letter

January 13, 2011 Hojabr Alimi President and Chief Executive Officer Oculus Innovative Sciences, Inc. 1129 N. McDowell Blvd. Petaluma, California 94954 Re: Oculus Innovative Sciences, Inc. Registration Statement on Form S-3 Filed December 23, 2010 File No. 333-171411

Dear Mr. Alimi:

We have limited our review of your registra tion statement to those issues we have addressed in our comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. Where you do not beli eve our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your re gistration statement and the information you provide in response to these comments , we may have additional comments.

1. We note the comments on your Form 10-K for the fiscal year ended March 31, 2010 that were issued on January 13, 2011. Please conf irm that you will resolve any comments on your Form 10-K before requesting acceleration of the effective date of this registration statement. We urge all persons who are responsible for th e accuracy and adequacy of the disclosure in the filing to be certain that the filing incl udes the information the Securities Act of 1933 and all applicable Securities Act rules require. Since the company and its management are in possession of all facts relating to a company’s disc losure, they are responsible for the accuracy and adequacy of the disclosures they have made.

Hojabr Alimi Oculus Innovative Sciences, Inc. January 13, 2011 Page 2

Notwithstanding our comments, in the event you request acceleration of the effective date of the pending registration statement please pr ovide a written statement from the company acknowledging that:

• should the Commission or the staff, acting purs uant to delegated authority, declare the filing effective, it does not foreclose the Co mmission 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 staff comments a nd the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Please refer to Rules 460 and 461 regarding re quests for acceleration. We will consider a written request for acceleration of the effective date of the regi stration statement as confirmation of the fact that those reques ting acceleration are aware of thei r respective responsibilities under the Securities Act of 1933 and the Securities Excha nge Act of 1934 as they relate to the proposed public offering of the securities specified in th e above registration stat ement. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. You may contact Aslynn Hogue at (202) 551-3841 or Jay Mu mford, Senior Attorney, at (202) 551-3637 with any questions.

Sincerely,
Russell Mancuso Branch Chief
cc (by facsimile): Amy Trombly, Esq. –– Trombly Business Law, PC

Show Raw Text
January 13, 2011
 Hojabr Alimi President and Chief Executive Officer Oculus Innovative Sciences, Inc. 1129 N. McDowell Blvd. Petaluma, California 94954
Re: Oculus Innovative Sciences, Inc.
Registration Statement on Form S-3 Filed December 23, 2010
  File No. 333-171411

Dear Mr. Alimi:

We have limited our review of your registra tion statement to those issues we have
addressed in our comments.  In some of our comments, we may ask you to provide us with
information so we may better understand your disclosure.
 Please respond to this letter by amending your registration statement and providing the
requested information.  Where you do not beli eve our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
 After reviewing any amendment to your re gistration statement and the information you
provide in response to these comments , we may have additional comments.

1. We note the comments on your Form 10-K for the fiscal year ended March 31, 2010 that
were issued on January 13, 2011.  Please conf irm that you will resolve any comments on
your Form 10-K before requesting acceleration of the effective date of this registration
statement.   We urge all persons who are responsible for th e accuracy and adequacy of the disclosure
in the filing to be certain that the filing incl udes the information the Securities Act of 1933 and
all applicable Securities Act rules require.  Since the company and its management are in
possession of all facts relating to a company’s disc losure, they are responsible for the accuracy
and adequacy of the disclosures they have made.

Hojabr Alimi
Oculus Innovative Sciences, Inc. January 13, 2011 Page 2

Notwithstanding our comments, in the event you request acceleration of  the effective date
of the pending registration statement please pr ovide a written statement from the company
acknowledging that:

• should the Commission or the staff, acting purs uant to delegated authority, declare the
filing effective, it does not foreclose the Co mmission 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 staff comments a nd the declaration of effectiveness as a
defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.  Please refer to Rules 460 and 461 regarding re quests for acceleration.  We will consider a
written request for acceleration of  the effective date of the regi stration statement as confirmation
of the fact that those reques ting acceleration are aware of thei r respective responsibilities under
the Securities Act of 1933 and the Securities Excha nge Act of 1934 as they relate to the proposed
public offering of the securities specified in th e above registration stat ement.  Please allow
adequate time for us to review any amendment prior to the requested effective date of the
registration statement.
 You may contact Aslynn Hogue  at (202) 551-3841 or Jay Mu mford, Senior Attorney, at
(202) 551-3637 with any questions.

Sincerely,

Russell Mancuso Branch Chief
 cc (by facsimile):   Amy Trombly, Esq. –– Trombly Business Law, PC