SEC Comment Letter for Predictive Oncology Inc. (AGPU) (CIK 0001446159) (AGPU) — Dec 2, 2015
Predictive Oncology Inc. (AGPU) (CIK 0001446159)
Date: Dec. 2, 2015 · CIK: 0001446159 · Accession: 0000000000-15-056088
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-36790
Letter
Mail Stop 3030 December 2 , 2015 Via E -mail Mr. Joshua Kornberg President, Chief Executive Officer and Director Skyline Medical Inc. 2915 Commers Drive, Suite 900 Eagan, Minnesota 55121
Re: Skyline Medical Inc. Form 10-K for the Fiscal Year Ended December 31, 2014 Filed April 30, 2015 Form 10-Q for the Quarterly Period Ended September 30, 2015 Filed November 13, 2015 File No. 001-36790
Dear Mr. Kornberg :
We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.
Please respond to this comment within ten busine ss days by providing the requested information or advis e us as soon as possible when you will respond. If you do not believe our comment appl ies to your facts and circumstances, please tell us why in your response.
After revie wing your response to this comment, we may have additional comments.
Form 10 -Q for the Quarterly Period Ended September 30, 2015
Exhibit 32.1
1. We note that your certifications refer to the Form 10 -Q for the quarter ended June 30, 2015. Please file an amendment to your Form 10 -Q for the period ended September 30, 2015 that includes the entire filing, including Exhibit 31 certifications, together with corrected Exhibit 32 certifications that refer to the proper period .
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 Exchange Act rules require. Since the compa ny and its management are
Mr. Joshua Kornberg Skyline Medical Inc. December 2, 2015 Page 2
in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made.
In responding to our comment, please provide a written statement from the com pany acknowledging that:
the company is responsible for the adequacy and accuracy of the disclosure 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 t o 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 laws of the United States.
You may contact Gary Newberry at (202) 551 -3761 or Lynn Dicker, S enior Accountant, at (202) 551 -3616 with any questions . You may also reach me at ( 202) 551 -3662 .
Sincerely,
/s/ Lynn Dicker for
Show Raw Text
Mail Stop 3030
December 2 , 2015
Via E -mail
Mr. Joshua Kornberg
President, Chief Executive Officer and Director
Skyline Medical Inc.
2915 Commers Drive, Suite 900
Eagan, Minnesota 55121
Re: Skyline Medical Inc.
Form 10-K for the Fiscal Year Ended December 31, 2014
Filed April 30, 2015
Form 10-Q for the Quarterly Period Ended September 30, 2015
Filed November 13, 2015
File No. 001-36790
Dear Mr. Kornberg :
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. In some of our comments, we may ask you to
provide us with information so we may better understand your disclosure.
Please respond to this comment within ten busine ss days by providing the requested
information or advis e us as soon as possible when you will respond. If you do not believe our
comment appl ies to your facts and circumstances, please tell us why in your response.
After revie wing your response to this comment, we may have additional comments.
Form 10 -Q for the Quarterly Period Ended September 30, 2015
Exhibit 32.1
1. We note that your certifications refer to the Form 10 -Q for the quarter ended June 30,
2015. Please file an amendment to your Form 10 -Q for the period ended September 30,
2015 that includes the entire filing, including Exhibit 31 certifications, together with
corrected Exhibit 32 certifications that refer to the proper period .
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 Exchange Act rules require. Since the compa ny and its management are
Mr. Joshua Kornberg
Skyline Medical Inc.
December 2, 2015
Page 2
in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.
In responding to our comment, please provide a written statement from the com pany
acknowledging that:
the company is responsible for the adequacy and accuracy of the disclosure 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 t o 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 laws of the United States.
You may contact Gary Newberry at (202) 551 -3761 or Lynn Dicker, S enior Accountant, at
(202) 551 -3616 with any questions . You may also reach me at ( 202) 551 -3662 .
Sincerely,
/s/ Lynn Dicker for
Kevin Kuhar
Accounting Branch Chief
Office of Electronics and Machinery