SEC Comment Letter for OptimizeRx Corp (OPRX) (CIK 0001448431) (OPRX) — Oct 1, 2015
OptimizeRx Corp (OPRX) (CIK 0001448431)
Date: Oct. 1, 2015 · CIK: 0001448431 · Accession: 0000000000-15-048124
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Mailstop 4561 October 1, 2015 Douglas Baker Chief Financial Officer OptimizeRx Corporation 400 Water Street, Suite 200 Rochester, MI 48307 Re: OptimizeRx Corporation Form 10 -K for the Fiscal Year Ended December 31, 2014 Filed March 31, 2015 File No. 000 -53605 Dear Mr. Baker : We have completed our review of your filing. 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 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 u rge 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 rules require. Sincerely, /s/ Kathleen Collins Kathleen Collins Accounting Branch Chief Office of Information Technologies and Services