SEC Comment Letter for Emergent BioSolutions Inc. (EBS) (CIK 0001367644) (EBS) — Jan 20, 2015
Emergent BioSolutions Inc. (EBS) (CIK 0001367644)
Date: Jan. 20, 2015 · CIK: 0001367644 · Accession: 0000000000-15-002548
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January 15, 2015 Via E -mail Robert G. Kramer Chief Financial Officer Emergent BioSolutions, Inc. 2273 Research Boulevard Suite 400 Rockville, MD 20850 Re: Emergent BioSolutions, Inc. Form 10 -K for the Fiscal Year Ended December 31, 2013 Filed March 10, 2014 File No. 001 -33137 Dear M r. Kramer : We have completed our review of your filing s. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or 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. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Joel Parker Joel Parker Accounting Branch Chief