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SEC Comment Letter for Akari Therapeutics Plc (AKTX) (CIK 0001541157) (AKTX) — Nov 30, 2012

Akari Therapeutics Plc (AKTX) (CIK 0001541157)
Date: Nov. 30, 2012 · CIK: 0001541157 · Accession: 0000000000-12-064751

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
November 29, 2012
Author
/s/ Jeffrey P. Riedler
Form
UPLOAD
Company
Akari Therapeutics Plc (AKTX) (CIK 0001541157)

Letter

November 29, 2012 Via E -mail Dr. Yuval Cohen President Morria Biopharmaceuticals PLC 53 Davies Street London W1K 5JH United Kingdom

Re: Morria Biopharmaceuticals PLC Registration Statement on Form 20 -F Filed August 31 , 2012 File No. 000 -54749

Dear Dr. Cohen:

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 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 rules require.

Sincerely,
/s/ Jeffrey P. Riedler

Show Raw Text
November 29, 2012

Via E -mail
Dr. Yuval Cohen
President
Morria Biopharmaceuticals PLC
53 Davies Street
London W1K 5JH
United Kingdom

Re: Morria Biopharmaceuticals PLC
Registration Statement on Form 20 -F
Filed August 31 , 2012
  File No. 000 -54749

Dear Dr. Cohen:

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 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 rules require.

Sincerely,

 /s/ Jeffrey P. Riedler

Jeffrey P. Riedler
Assistant Di rector

cc: Jeffrey  Schultz, Esq.
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
666 Third Avenue
New York,  NY 10017