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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

AI Filing Summary & Sentiment

Date
October 1, 2015
Author
/s/ Kathleen Collins
Form
UPLOAD
Company
OptimizeRx Corp (OPRX) (CIK 0001448431)

Letter

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

Show Raw Text
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