SEC Comment Letter for Scorpius Holdings, Inc. (SCPX) (CIK 0001476963) (SCPX) — May 1, 2020
Scorpius Holdings, Inc. (SCPX) (CIK 0001476963)
Date: May 1, 2020 · CIK: 0001476963 · Accession: 0000000000-20-003787
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File numbers found in text: 333-237808
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United States securities and exchange commission logo
May 1, 2020
Jeff Wolf
Chief Executive Officer
Heat Biologics, Inc.
627 Davis Drive, Suite 400
Morrisville, North Carolina 27560
Re:Heath Biologics, Inc.
Registration Statement on Form S-3
Filed April 23, 2020
File No. 333-237808
Dear Mr. Wolf:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Courtney Lindsay at (202) 551-7237 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences