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SEC Comment Letter for Rezolute, Inc. (RZLT) (CIK 0001509261) (RZLT) — Apr 7, 2014

Rezolute, Inc. (RZLT) (CIK 0001509261)
Date: April 7, 2014 · CIK: 0001509261 · Accession: 0000000000-14-017405

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
April 7, 2014
Author
/s/ Daniel Greenspan for
Form
UPLOAD
Company
Rezolute, Inc. (RZLT) (CIK 0001509261)

Letter

April 7, 2014 Via E -mail Nevan Elam Chief Executive Officer AntriaBio, Inc. 890 Santa Cruz Avenue Menlo Park , CA 94025

Re: AntriaBio, Inc. Preliminary Proxy Statement on Schedule 14C March 31, 2014 File No. 00 0-54495

Dear Mr. Elam :

We have limited our rev iew of your filing to the issue addressed in the following comment .

Please respond to this letter by amending your filing and providing the requested information . If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your filing and the information you provide in response to our c omment , we may have additional comments.

Proposal 1 Amendment to the Certificate of Incorporation to Effect a 1 for 6 Reverse Split of the Company’s Issued and Outstanding Common Stock, page 4

1. We note your disclosure that, in connection w ith the Reverse S plit, you do not intend to change the number of shares of common stock authorized , resulting in additional authorized but unissued shares th at may be issued by your Board of Directors in its discretion . Please disclose whether you currently have, or do not have, any plans with respect to the se additional authorized but unissued shares. If such plans exist, please disclose all material information.

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 Exchange Act of 1934 and all applicable Exchange 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.

Nevan Elam AntriaBio , Inc. April 7, 2014 Page 2

In responding to our comments, please provide a written statement from the company acknowledging that:

 the company is responsible for the adequacy and accuracy of the dis closure in the filing;

 staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to 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.

Please contact Christina De Rosa at (202) 551 -3577 , Dan Greenspan at (202) 551 -3623 or me at (202) 551 -3715 with any questions.

Sincerely,
/s/ Daniel Greenspan for

Show Raw Text
April 7, 2014

Via E -mail
Nevan Elam
Chief Executive Officer
AntriaBio, Inc.
890 Santa Cruz Avenue
Menlo Park , CA 94025

Re: AntriaBio, Inc.
 Preliminary  Proxy Statement on Schedule 14C
March 31, 2014
File No. 00 0-54495

Dear Mr. Elam :

We have limited our rev iew of your filing to the issue  addressed in the following
comment .

Please respond to this letter by amending your filing and providing the requested
information .  If you do not believe our comment  applies to your facts and circumstances or do
not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your filing and the information you provide in
response to our c omment , we may have  additional comments.

Proposal 1
Amendment to the Certificate of Incorporation to Effect a 1 for 6 Reverse Split of the
Company’s Issued and Outstanding Common Stock, page 4

1. We note your disclosure that, in connection w ith the Reverse S plit, you do not intend to
change the number of shares of common stock authorized , resulting in additional
authorized but unissued shares th at may be issued by your Board of Directors in its
discretion .  Please disclose whether you currently have, or do not have, any plans with
respect to the se additional authorized but unissued shares.  If such plans exist, please
disclose all material information.

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 Exchange Act of
1934 and all applicable Exchange 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.

Nevan Elam
AntriaBio , Inc.
April 7, 2014
Page 2

  In responding to our comments, please provide  a written statement from the company
acknowledging that:

 the company is responsible for the adequacy and accuracy of the dis closure in the filing;

 staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to 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.

Please contact  Christina De Rosa at (202) 551 -3577 , Dan Greenspan at (202) 551 -3623  or
me at (202) 551 -3715  with any questions.

Sincerely,

 /s/ Daniel  Greenspan for

Jeffrey P. Riedler
Assistant Director