SEC Comment Letter for VIVOS INC (RDGL) (CIK 0001449349) (RDGL) — Jan 10, 2018
VIVOS INC (RDGL) (CIK 0001449349)
Date: Jan. 10, 2018 · CIK: 0001449349 · Accession: 0000000000-18-001013
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-53497
Letter
Mail Stop 4631 January 10, 2018 Bruce Jolliff Chief Financial Officer Vivos Inc. 719 Jadwin Avenue Richland, Washington 99352
Re: Vivos Inc. Form 10-K for Fiscal Year Ended December 31, 2016 Filed March 9, 2017 File No. 000-53497
Dear Mr. Jolliff :
We issued comments to you on the above captioned filing on April 6, 2017 . As of the date of this letter, these comments remain outstanding and unresolved. We expect you to provide a complete, substantive response to these comments by January 24, 2018 .
If you do not respond, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filing and your disclosure. Among other things, we may decide to release publicly, through the agency’s EDGAR system, all correspondence, including this letter, relating to the review of your filing, consistent wit h the staff’s decision to publicly release comment and response letters relating to disclosure filings it has reviewed.
Please contact Jeff Gordon, Staff Accountant, at (202) 551 -3866, Ernest Greene, Staff Accountant, at (202) 551 -3733, Sergio Chinos ( Staff Attorney), at (202) 551 -7844 , or me at (202) 551 -3754 with any questions.
Sincerely,
/s/ Asia Timmons -Pierce, for
Show Raw Text
Mail Stop 4631
January 10, 2018
Bruce Jolliff
Chief Financial Officer
Vivos Inc.
719 Jadwin Avenue
Richland, Washington 99352
Re: Vivos Inc.
Form 10-K for Fiscal Year Ended December 31, 2016
Filed March 9, 2017
File No. 000-53497
Dear Mr. Jolliff :
We issued comments to you on the above captioned filing on April 6, 2017 . As of the
date of this letter, these comments remain outstanding and unresolved. We expect you to
provide a complete, substantive response to these comments by January 24, 2018 .
If you do not respond, we will, consistent with our obligations under the federal securities
laws, decide how we will seek to resolve material outstanding comments and complete our
review of your filing and your disclosure. Among other things, we may decide to release
publicly, through the agency’s EDGAR system, all correspondence, including this letter, relating
to the review of your filing, consistent wit h the staff’s decision to publicly release comment and
response letters relating to disclosure filings it has reviewed.
Please contact Jeff Gordon, Staff Accountant, at (202) 551 -3866, Ernest Greene, Staff
Accountant, at (202) 551 -3733, Sergio Chinos ( Staff Attorney), at (202) 551 -7844 , or me at
(202) 551 -3754 with any questions.
Sincerely,
/s/ Asia Timmons -Pierce, for
Pamela A. Long
Assistant Director
Office of Manufacturing and
Construction
cc: Daniel W. Rumsey, Esq.