SEC Comment Letter for InspireMD, Inc. (NSPR) (CIK 0001433607) (NSPR) — Dec 29, 2009
InspireMD, Inc. (NSPR) (CIK 0001433607)
Date: Dec. 29, 2009 · CIK: 0001433607 · Accession: 0000000000-09-072803
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-162168
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4628
DIVISION OF CORPORATION FINANCE
December 7, 2009
Ms. Lynn Briggs Chief Executive Officer Saguaro Resources, Inc. 71 The Mead Darlington, Durham DL1 1EU United Kingdom Re: Saguaro Resources, Inc. Amendment No. 2 to Form S-1 Filed November 16, 2009 File No. 333-162168 Dear Ms. Briggs:
We have reviewed your response letter and your amended filing and have the following comments. Where indicated, we think you should revise your registration st atement in response to these comments. If you disagree, we will consid er your explanation as to why our comments are inapplicable or a revision is unnecessary. Please be as detailed as necess ary in your explanation. After reviewing this information, we may raise additional comments. Please understand that the purpose of our review process is to assist you in your compliance with the applicable disclosure requirements and to enhance the ove rall disclosure in your filing. We look forward to working with you in these respects. We welcome any questions you might have about our comments or any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter. General
Financial Statements, page 35 1. We note your disclosure that your financial statements for the period ended September 30, 2009 and related notes have been reviewed by Stan J.H. Lee, CPA. Please remove this statement or amend your document to include the report of the account ant on the review of your financial statements for the period ended September 30, 2009. See Rule 10-01(d) of Regulation S-X.
Ms. Lynn Briggs Saguaro Resources, Inc. December 7, 2009 Page 2 Closing Comments
As appropriate, please amend your registration statement in response to these comments. You may wish to provide us with marked copies of the amendment to expe dite our review. With your amendment, please furnish a cover letter th at keys your responses to our comments and provides any requested information. Detailed cove r letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your amendment and responses to our comments. Please contact John Lucas at (202) 551-5798 or, in his absence, Laura Nicholson at (202) 551-3584 with any questions. Sincerely,
H. Roger Schwall Assistant Director
cc: Via Facsimile
Abby L. Ertz, Esq. (619) 564-8753
Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4628
DIVISION OF
CORPORATION FINANCE
December 7, 2009
Ms. Lynn Briggs Chief Executive Officer Saguaro Resources, Inc. 71 The Mead Darlington, Durham DL1 1EU United Kingdom
Re: Saguaro Resources, Inc. Amendment No. 2 to Form S-1 Filed November 16, 2009 File No. 333-162168
Dear Ms. Briggs:
We have reviewed your response letter and your amended filing and have the following
comments. Where indicated, we think you should revise your registration st atement in response to
these comments. If you disagree, we will consid er your explanation as to why our comments are
inapplicable or a revision is unnecessary. Please be as detailed as necess ary in your explanation.
After reviewing this information, we may raise additional comments.
Please understand that the purpose of our review process is to assist you in your compliance
with the applicable disclosure requirements and to enhance the ove rall disclosure in your filing.
We look forward to working with you in these respects. We welcome any questions you might
have about our comments or any other aspect of our review. Feel free to call us at the telephone
numbers listed at the end of this letter.
General
Financial Statements, page 35
1. We note your disclosure that your financial statements for the period ended September 30,
2009 and related notes have been reviewed by Stan J.H. Lee, CPA. Please remove this
statement or amend your document to include the report of the account ant on the review of
your financial statements for the period ended September 30, 2009. See Rule 10-01(d) of Regulation S-X.
Ms. Lynn Briggs
Saguaro Resources, Inc. December 7, 2009 Page 2 Closing Comments
As appropriate, please amend your registration statement in response to these comments.
You may wish to provide us with marked copies of the amendment to expe dite our review. With
your amendment, please furnish a cover letter th at keys your responses to our comments and
provides any requested information. Detailed cove r letters greatly facilitate our review. Please
understand that we may have additional comments after reviewing your amendment and responses
to our comments. Please contact John Lucas at (202) 551-5798 or, in his absence, Laura Nicholson at (202)
551-3584 with any questions.
Sincerely,
H. Roger Schwall Assistant Director
cc: Via Facsimile
Abby L. Ertz, Esq. (619) 564-8753