SEC Company Response from INVO Fertility, Inc. (IVF) (CIK 0001417926) (IVF) — Mar 19, 2009
INVO Fertility, Inc. (IVF) (CIK 0001417926)
Date: March 19, 2009 · CIK: 0001417926 · Accession: 0001185185-09-000192
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-147330
Referenced dates: March 9, 2009
Letter
VIA EDGAR Washington, D.C. 20549-0405 Attention: Ta Tanisha Meadows Re: Emy’s Salsa Aji Distribution Company, Inc. Item 4.01 Form 8-K, File No: 333-147330
Dear Ms. Meadows:
We have set forth below our responses to the Staff’s comments raised in your letter dated March 9, 2009, regarding Item 4.01 on Form 8-K for INVO Bioscience, Inc., Inc. (the “Company”) that we filed on March 5, 2009. For ease of your review, the Company’s responses are set forth below the text of each comment raised in your letter. In addition, we have filed an amendment to the Registration Statement on Form 8-K/A to address these comments and to address typographical and other changes.
Item 4.01 Form 8-K Filed March 5, 2009
1.
Please revise the first paragraph under item (a) to disclose the date you actually dismissed Webb & Co. rather than the effective date that your Board of Directors approved the dismissal. Refer to paragraph (a)(1)(i) of Item 304 of Regulation S-K.
We have revised the disclosure in Item 4.01(a) in accordance with comment 1.
2.
Please note that you are required to file an updated letter from Webb & Co. stating whether the firm agrees with the statements made in an amendment filed in response to our comments and, if not, stating the respects in which the firm does not agree as an exhibit within two business days of its receipt or 10 business days after filing the amendment. Please acknowledge this obligation. Refer to Items 304(a)(3) and 601(b)(16) of Regulation S-K.
We have received and filed an updated letter from Webb & Co. stating that the firm agrees with the statements made in the amendment to Item 4.01(a) in the filing on Form 8-K/A.
In connection with our foregoing responses to your comments, we acknowledge hereby that:
·
The Company is responsible for the adequacy and accuracy of the disclosures in the filing;
·
Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
·
The Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
* * * *
If you have questions regarding this matter or if you need additional information, please do not hesitate to me contact me on 978-878-9505 or Debbie Klis, of Shulman, Rogers, Gandal, Pordy & Ecker, P.A., 11921 Rockville Pike, Suite #300, Rockville, Maryland 20852, counsel to the Company, at (301) 230-5241. Thank you in advance for your time and attention.
Sincerely,
/s/ Robert J.
Bowdring
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CORRESP
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filename1.htm
invo-corresp3192009.htm
INVO
Bioscience, Inc.
100
Cummings Center,
Suite
421E
Beverly,
Massachusetts 01915
March 19,
2009
VIA EDGAR
U.S.
Securities and Exchange Commission
Mail Stop
3561
Washington,
D.C. 20549-0405
Attention: Ta
Tanisha Meadows
Re: Emy’s
Salsa Aji Distribution Company, Inc.
Item
4.01 Form 8-K, File No: 333-147330
Dear Ms.
Meadows:
We have
set forth below our responses to the Staff’s comments raised in your letter
dated March 9, 2009, regarding Item 4.01 on Form 8-K for INVO Bioscience, Inc.,
Inc. (the “Company”) that we filed on March 5, 2009. For ease of your
review, the Company’s responses are set forth below the text of each comment
raised in your letter. In addition, we have filed an amendment to the
Registration Statement on Form 8-K/A to address these comments and to address
typographical and other changes.
Item 4.01 Form 8-K Filed
March 5, 2009
1.
Please revise the first
paragraph under item (a) to disclose the date you actually dismissed Webb
& Co. rather than the effective date that your Board of Directors
approved the dismissal. Refer to paragraph (a)(1)(i) of Item
304 of Regulation S-K.
We have
revised the disclosure in Item 4.01(a) in accordance with comment
1.
2.
Please note that you are
required to file an updated letter from Webb & Co. stating whether the
firm agrees with the statements made in an amendment filed in response to
our comments and, if not, stating the respects in which the firm does not
agree as an exhibit within two business days of its receipt or 10 business
days after filing the amendment. Please acknowledge this
obligation. Refer to Items 304(a)(3) and 601(b)(16) of
Regulation S-K.
We have
received and filed an updated letter from Webb & Co. stating that the firm
agrees with the statements made in the amendment to Item 4.01(a) in the filing
on Form 8-K/A.
In
connection with our foregoing responses to your comments, we acknowledge hereby
that:
·
The
Company is responsible for the adequacy and accuracy of the disclosures in
the filing;
·
Staff
comments or changes to disclosure in response to staff comments do not
foreclose the Commission from taking any action with respect to the
filing; and
·
The
Company may not assert this action as a defense in any proceeding
initiated by the Commission or any person under the federal securities
laws of the United States.
* * * *
If you
have questions regarding this matter or if you need additional information,
please do not hesitate to me contact me on 978-878-9505 or Debbie Klis, of
Shulman, Rogers, Gandal, Pordy & Ecker, P.A., 11921 Rockville Pike, Suite
#300, Rockville, Maryland 20852, counsel to the Company, at (301)
230-5241. Thank you in advance for your time and
attention.
Sincerely,
/s/ Robert J.
Bowdring
Robert J. Bowdring
Chief Financial Officer
cc: Derek
Webb, CPA, Webb & Co.
Katie
Karloff, CEO, INVO Bioscience
Dr.
Claude Ranoux, President, INVO Bioscience