SEC Comment Letter for Predictive Oncology Inc. (AGPU) (CIK 0001446159) (AGPU) — Dec 19, 2012
Predictive Oncology Inc. (AGPU) (CIK 0001446159)
Date: Dec. 19, 2012 · CIK: 0001446159 · Accession: 0000000000-12-068472
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-54361
Letter
December 1 9, 2012 Via E -mail Bob Myers Chief Financial Officer BioDrain Medical, Inc. 2915 Commers Drive, Suite 900 Eagan, Minnesota 55121
Re: BioDrain Medical , Inc. Form 10-K for the Fiscal Y ear Ended December 31, 2011 Filed April 16, 2012 File No. 000-54361
Dear Mr. Myers :
We have comple ted our review of your filings . 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 filings 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 laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Brian Cascio
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December 1 9, 2012 Via E -mail Bob Myers Chief Financial Officer BioDrain Medical, Inc. 2915 Commers Drive, Suite 900 Eagan, Minnesota 55121 Re: BioDrain Medical , Inc. Form 10-K for the Fiscal Y ear Ended December 31, 2011 Filed April 16, 2012 File No. 000-54361 Dear Mr. Myers : We have comple ted our review of your filings . 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 filings 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 laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Brian Cascio Brian Cascio Accounting Branch Chief cc: Martin R. Rosenbaum