0001269678-11-000192.txt : 20110512 0001269678-11-000192.hdr.sgml : 20110512 20110228181314 ACCESSION NUMBER: 0001269678-11-000192 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20110228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMARILLO BIOSCIENCES INC CENTRAL INDEX KEY: 0001014763 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 751974352 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: AMARILLO BIOSCIENCES INC STREET 2: 4134 BUSINESS PARK DRIVE CITY: AMARILLO STATE: TX ZIP: 79110-4225 BUSINESS PHONE: (806) 376-1741 MAIL ADDRESS: STREET 1: AMARILLO BIOSCIENCES INC STREET 2: 4134 BUSINESS PARK DRIVE CITY: AMARILLO STATE: TX ZIP: 79110-4225 CORRESP 1 filename1.htm Amarillo Biosciences, Inc. - CORRESP


 
 
 
 
 
 
February 28, 2011
 

United States Securities and Exchange Commission
Division of Corporate Finance
Attn: Jeffrey P. Riedler, Assistant Director
100 F Street, N.E.
Washington, DC 20594
            
  Re: Registration Statement on Form S-1
Filed December 23, 2009
File No. 333-163961

Dear Mr. Riedler:

              On behalf of Amarillo Biosciences, Inc. ("ABI" or "the Registrant"), we file Amendment No. 2 to the above-referenced registration statement. Required information has been updated to the required dates. Please review and advise with comments.

              The Registrant is a smaller reporting company and all reports due have been filed. For the most recent fiscal year (the year ended December 31, 2010), the Registrant reasonably and in good faith expects to report income from continuing operations attributable to the registrant before taxes and has reported income from continuing operations attributable to the registrant before taxes in at least one of the two fiscal years immediately preceding the year ended December 31, 2010.



  Respectfully,

AMARILLO BIOSCIENCES, INC.


By: /s/ Joseph M. Cummins
       Joseph Cummins, CEO


cc: Laura Crotty, SEC Division of Corporation Finance
by email only (crottyl@sec.gov)




4134 Business Park Drive • Amarillo, Texas 79110 • (806) 376-1741 • Fax: (806) 376-9301 • E: ABI@AmarBio.com



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