neo072905correspondence

-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, MacOJ5w6g5NVnTdS0jNZ8KzIoY6rXexMHXRyyR3b9QtxtMaAUzv+lqUAXIlPE4Gf XqXTU+CYDBz/MuV6loHZ+g== 0001070876-05-000095.txt : 20060607 0001070876-05-000095.hdr.sgml : 20060607 20050729164154 ACCESSION NUMBER: 0001070876-05-000095 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050729 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NEOGENOMICS INC CENTRAL INDEX KEY: 0001077183 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMMERCIAL PHYSICAL & BIOLOGICAL RESEARCH [8731] IRS NUMBER: 742897368 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1726 MEDICAL BOULEVARD, SUITE 201 STREET 2: SUITE 201 CITY: NAPLES STATE: FL ZIP: 34108 BUSINESS PHONE: 9419231949 MAIL ADDRESS: STREET 1: 1726 MEDICAL BOULEVARD, SUITE 201 STREET 2: SUITE 201 CITY: NAPLES STATE: FL ZIP: 34108 FORMER COMPANY: FORMER CONFORMED NAME: AMERICAN COMMUNICATIONS ENTERPRISES INC DATE OF NAME CHANGE: 19990120 CORRESP 1 filename1.htm neo072905correspondence



                                NEOGENOMICS, INC.
                            12701 Commonwealth Drive
                                     Suite 9
                            Fort Myers, Florida 33913

                                                             July 29, 2005



Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C.  20549


         Re:      NeoGenomics, Inc.
                  Request for Acceleration of Registration Statement on Form SB-2
                  File No. 333-126754

Ladies and Gentlemen:

        NeoGenomics, Inc. (the "Company") hereby requests acceleration of the
effectiveness of its Registration Statement on Form SB-2 (File No. 333-126754),
filed on July 20, 2005 to 5:00 pm on August 1, 2005, or as soon thereafter as
practicable.

        Please direct any questions or comments regarding this filing to Ronald S.
Haligman at (305) 539-3339 or Clayton E. Parker at (305) 539-3306 of Kirkpatrick
& Lockhart Nicholson Graham, LLP, counsel to the Company.

                                        Sincerely,

                                        /s/ Robert P. Gasparini
                                        Robert P. Gasparini
                                        President and Chief Executive Officer

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