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SEC Comment Letter for Predictive Oncology Inc. (AGPU) (CIK 0001446159) (AGPU) — Dec 14, 2015

Predictive Oncology Inc. (AGPU) (CIK 0001446159)
Date: Dec. 14, 2015 · CIK: 0001446159 · Accession: 0000000000-15-057752

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Document Type
Confidence
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Summary

Reasoning

File numbers found in text: 001-36790

Date
December 14, 2015
Author
/s/ Kevin Kuhar
Form
UPLOAD
Company
Predictive Oncology Inc. (AGPU) (CIK 0001446159)

Letter

Mail Stop 3030 December 14, 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 File No. 001-36790

Dear Mr. Kornberg :

We have completed 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 filing s 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 filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and a ll applicable rules require.

Sincerely,
/s/ Kevin Kuhar

Show Raw Text
Mail Stop 3030

December 14, 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
  File No. 001-36790

Dear  Mr. Kornberg :

We have completed 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 filing s 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 filing s to be certain that the filing s include the
information the Securities Exchange Act of 1934 and a ll applicable rules require.

Sincerely,

 /s/ Kevin Kuhar

Kevin Kuhar
Accounting Branch Chief
Office of Electronics and Machinery