SEC Comment Letter for Predictive Oncology Inc. (AGPU) (CIK 0001446159) (AGPU) — Sep 30, 2016
Predictive Oncology Inc. (AGPU) (CIK 0001446159)
Date: Sept. 30, 2016 · CIK: 0001446159 · Accession: 0000000000-16-095355
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File numbers found in text: 333-213766
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Mail Stop 3030 September 30, 2016 Via E -mail Bob Myers Chief Financial Officer Skyline Medical Inc. 2915 Commers Drive, Suite 900 Eagan, Minnesota 55121 Re: Skyline Medical Inc. Registration Statement on Form S-3 Filed September 23, 2016 File No. 333-213766 Dear Mr. Myers : This is to advise you that we have not reviewed and will not review your registration statement . 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 Act of 193 3 and all applicable Securities Act rules require. Since the company and its management are 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 the event you request acceleration of the effective date of the pending regist ration statement , please provide a written statement from the company acknowledging that: should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action wit h respect to the filing; the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Bob Myers Skyline Medical Inc. September 30, 2016 Page 2 Please refer to Rules 460 and 461 regarding requests for acceleration . We will consider a written request for acceleration of the effective date of the registration statement as confirmation of the fact that those requesting acceleration are aware of their respective responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the registered securities . Please contact Heather Percival at (202) 551 -3498 with any questions. Sincerely, /s/ Heather Percival for Amanda Ravitz Assistant Director Office of Electronics and Machinery cc: Martin R. Rosenbaum, Esq. Maslon LLP