SEC Comment Letter for NovaBay Pharmaceuticals, Inc. (NBY) (CIK 0001389545) (SDEV) — Apr 10, 2012
NovaBay Pharmaceuticals, Inc. (NBY) (CIK 0001389545)
Date: April 10, 2012 · CIK: 0001389545 · Accession: 0000000000-12-018185
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File numbers found in text: 333-180460
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April 10, 2012 Via E-Mail Ramin Najafi, Ph.D. Chief Executive Officer NovaBay Pharmaceuticals, Inc. 5980 Horton Street, Suite 550 Emeryville, CA 94608 Re: NovaBay Pharmaceuticals, Inc. Registration Statement on Form S-3 Filed March 29, 2012 File No. 333-180460 Dear Dr. Najafi: We have limited our review of your regist ration statement to the pending confidential treatment request you submitted in conjunction with this filing. We will not be in a position to declare this filing effective unt il we have completed our revi ew of the related confidential treatment request. 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. 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. Ramin Najafi, Ph.D. NovaBay Pharmaceuticals, Inc. April 10, 2012 Page 2 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. Please contact Michael Rosenthall at 202-551-3674 or me at 202-551-3715 with any other questions. Sincerely, /s/ Jeffrey Riedler Jeffrey Riedler Assistant Director