0001193125-14-375844.txt : 20141118 0001193125-14-375844.hdr.sgml : 20141118 20141020110759 ACCESSION NUMBER: 0001193125-14-375844 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20141020 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 Acceleration Letter

MELA Sciences, Inc.

50 S. Buckhout Street, Suite 1

Irvington, New York 10533

October 20, 2014

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Russell Mancuso

 

  Re: MELA Sciences, Inc.

Registration Statement on Form S-3

File No. 333-198249

Request for Acceleration

Ladies and Gentlemen:

Pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, MELA Sciences, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-198249), as amended (the “Registration Statement”), so that it may become effective at 4:00 p.m. (Washington, D.C. time) on October 20, 2014, or as soon thereafter as practicable.

The Registrant hereby acknowledges that:

 

  (i) should the U.S. Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

 

  (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

 

  (iii) the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

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Please call Megan Gates, of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Registrant, at (617) 542-6000 with any comments or questions regarding this matter.

 

Very truly yours,
MELA Sciences, Inc.
By:  

/s/ Robert W. Cook

  Name:   Robert W. Cook
  Title:   Chief Financial Officer

 

cc: Securities and Exchange Commission

Jay Mumford, Esq.

MELA Sciences, Inc.

Ms. Rose Crane, Chief Executive Officer