SEC Company Response from Sonoma Pharmaceuticals, Inc. (SNOA) (CIK 0001367083) (SNOA) — Aug 18, 2009
Sonoma Pharmaceuticals, Inc. (SNOA) (CIK 0001367083)
Date: Aug. 18, 2009 · CIK: 0001367083 · Accession: 0000950123-09-036192
AI Filing Summary & Sentiment
File numbers found in text: 333-157776
Referenced dates: August 13, 2009
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CORRESP
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FORM CORRESP
August 18, 2009
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 3030
Washington, DC 20549
Attn:
Geoffrey Kruczek
Re:
Oculus Innovative Sciences, Inc.
Post-effective amendment on Form S-1
Filed August 7, 2009
File No. 333-157776
Dear Mr. Kruczek:
I am securities counsel for Oculus Innovative Sciences, Inc. (the “Company”). I am writing in
response to comments received from the staff (the “Staff”) of the Securities and
Exchange Commission (the “Commission”) in their letter dated August 13, 2009 regarding the
post-effective amendment to the Form S-1, File No. 333-157776, together with certain exhibits
thereto (the “Registration Statement”).
Set forth below are the Company’s responses to the Staff’s comments. The numbering of the response
corresponds to the numbering of the comment in the letter from the Staff.
Comment 1.
We note your response to prior comment 1; however, your
“Explanatory Note” before your prospectus cover continues to
disclose that you are attempting to “decrease the number of
shares of common stock included in the Registration Statement”
by a number that appears to include shares that have been sold
or transferred by the selling stockholders. Therefore, we
reissue the comment.
Response 1.
We propose to revise the language so that it reads as follows:
This Post-Effective Amendment No. 2 to Form S-1 (this “Post-Effective Amendment”)
is being filed by Oculus Innovative Sciences, Inc. (the “Company”) pursuant to the
undertakings in Item 17 of the registration statement on Form S-1 (Registration No.
333-157776) (the “Registration Statement”), which was previously declared effective
by the Securities and Exchange Commission on March 26, 2009, to (i) include the
consolidated financial statements and the notes thereto included in the Company’s
Annual Report on Form 10-K for the fiscal year ended March 31, 2009, (ii) update
certain other information in the Registration Statement and (iii) decrease the
number of shares of common stock included in the Registration Statement from
4,886,724 to 2,930,290. The decrease in registered shares reflects (i) the
deregistration of 473,410 shares underlying Series C warrants described in the
Registration Statement, which shares have not been issued, and (ii) an update to
the disclosure to reflect 1,483,024 shares that were previously registered by the
Registration
Statement
and were subsequently sold or otherwise transferred by the selling stockholders. No
additional securities are being registered under this Post-Effective Amendment.
Based on information received by the Company, no shares were sold by the selling
stockholders pursuant to the Registration Statement since June 11, 2009, the date
on which the Company filed its Annual Report on Form 10-K. All applicable
registration fees were paid at the time of the original filing of the Registration
Statement.
Comment 2.
Please include in your response the acknowledgements from the
registrant mentioned at the end of this letter.
Response 2.
The Company will comply with the Staff’s comment upon filing
the Registration Statement.
If you have further questions or comments, please feel free to contact us. We are happy to
cooperate in any way we can.
Regards,
/s/ Amy M. Trombly
Amy M. Trombly, counsel to the Company
cc: James Schutz, Oculus Innovative Sciences, Inc.