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SEC Comment Letter for NovaBay Pharmaceuticals, Inc. (NBY) (CIK 0001389545) (SDEV) — Nov 19, 2015

NovaBay Pharmaceuticals, Inc. (NBY) (CIK 0001389545)
Date: Nov. 19, 2015 · CIK: 0001389545 · Accession: 0000000000-15-054789

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 001-33678

Date
November 19, 2015
Author
/s/ Mary Beth Breslin for
Form
UPLOAD
Company
NovaBay Pharmaceuticals, Inc. (NBY) (CIK 0001389545)

Letter

Mail Stop 4720 November 19, 2015 Via E -mail Justin Hall Associate General Counsel NovaBay Pharmaceuticals, Inc. 5980 Horton Street, Suite 550 Emeryville, California 94608

Re: NovaBay Pharmaceuticals, Inc. Preliminary Proxy Statement on Schedule 14A Filed November 6, 2015 File No. 001-33678

Dear Mr. Hall :

We have completed our review of your filing . 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 l aws 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/ Mary Beth Breslin for

Show Raw Text
Mail Stop 4720
November 19, 2015

Via E -mail
Justin Hall
Associate General Counsel
NovaBay Pharmaceuticals, Inc.
5980 Horton Street, Suite 550
Emeryville, California 94608

Re: NovaBay Pharmaceuticals, Inc.
Preliminary Proxy Statement on Schedule 14A
Filed November 6, 2015
File No. 001-33678

Dear Mr. Hall :

We have completed our review of your filing .  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 l aws 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/ Mary Beth Breslin  for

 Suzanne Hayes
Assistant Director
Office of Healthcare and Insurance

cc:  Via E -mail
 Abby E. Brown
 Squire Patton Boggs (US) LLP