0001193125-14-375238.txt : 20141118 0001193125-14-375238.hdr.sgml : 20141118 20141017174017 ACCESSION NUMBER: 0001193125-14-375238 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20141017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MELA SCIENCES, INC. /NY CENTRAL INDEX KEY: 0001051514 STANDARD INDUSTRIAL CLASSIFICATION: SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841] IRS NUMBER: 133986004 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 50 SOUTH BUCKHOUT STREET STREET 2: SUITE 1 CITY: IRVINGTON STATE: NY ZIP: 10533 BUSINESS PHONE: 914-591-3783 MAIL ADDRESS: STREET 1: 50 SOUTH BUCKHOUT STREET STREET 2: SUITE 1 CITY: IRVINGTON STATE: NY ZIP: 10533 FORMER COMPANY: FORMER CONFORMED NAME: ELECTRO OPTICAL SCIENCES INC /NY DATE OF NAME CHANGE: 19971216 CORRESP 1 filename1.htm Response Letter

LOGO

 

Megan Gates |  617 348 4443 |  mngates@mintz.com

   

One Financial Center

Boston, MA 02111

617-542-6000

617-542-2241 fax

www.mintz.com

October 17, 2014

VIA EDGAR & OVERNIGHT MAIL

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attention:   Russell Mancuso, Branch Chief

 

Re: MELA Sciences, Inc.
  Amendment No. 2 to Registration Statement on Form S-3
  Filed October 9, 2014
  File No. 333-198249

Ladies and Gentlemen:

We are submitting this letter on behalf of MELA Sciences, Inc. (the “Company”) in response to a verbal comment received from Jay Mumford of the Securities and Exchange Commission (the “Commission”) on October 17, 2014, relating to the above-referenced registration statement on Form S-3 of the Company, filed with the Commission on August 19, 2014 (the “Registration Statement”), as amended on September 22, 2014 and October 9, 2014. In response to Mr. Mumford’s verbal comment, the Company confirms, based on the information provided in selling stockholder questionnaires delivered to the Company by each of the selling stockholders named in the Registration Statement, that other than H.C. Wainwright, LLC, none of the selling stockholders is a broker-dealer registered with the Commission.

We hope that the above response will be acceptable to the Staff. Please do not hesitate to call me or Garrett M. Winslow of this firm at (617) 542-6000 with any comments or questions regarding this letter. We thank you for your time and attention.

 

Sincerely,

/s/ Megan N. Gates

Megan N. Gates

 

cc: Securities and Exchange Commission

Jay Mumford, Esq.

Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.

October 17, 2014

Page 2

 

MELA Sciences, Inc.

Ms. Rose Crane, Chief Executive Officer

Mr. Robert W. Cook, Chief Financial Officer

Ellenoff, Grossman & Schole, LLP

Robert F. Charron, Esq.

Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.

Garrett M. Winslow, Esq.

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