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
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File numbers found in text: 001-33678
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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