-----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, SlvDNfT8ku/UyX0IoxY67i54AEEDXmopKWzNNEm1MIJJk0rj7urSTBLX8+nkyNyy 0InlaQNo8wDsBGU4OBar5w== 0001077183-08-000022.txt : 20080815 0001077183-08-000022.hdr.sgml : 20080814 20080630114401 ACCESSION NUMBER: 0001077183-08-000022 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080630 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NEOGENOMICS INC CENTRAL INDEX KEY: 0001077183 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-TESTING LABORATORIES [8734] 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 corr.htm

 
 

 
NEOGENOMICS, INC.
12701 Commonwealth Drive, Suite 9
Fort Myers, Florida 33913
(239) 768-0600

June 30, 2008

VIA EDGAR AND FACSIMILE

United States Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549-0213

Re:           NeoGenomics, Inc.
Request for Acceleration of Amendment No. 4 to Form SB-2 on Form S-1/A
File No. 333-144401

Ladies and Gentlemen:

NeoGenomics, Inc. (the “Company”) hereby requests acceleration of the effectiveness of Amendment No. 4 to Form SB-2 on Form S-1/A (File No. 333-144401), filed with the U.S. Securities and Exchange Commission (the “Commission”) on June 3, 2008, to 2:00PM EST on June 30, 2008, or as soon thereafter as practicable.  The Company hereby acknowledges that:
 
·  
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
 
·  
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
 
·  
the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 
Please direct any questions or comments regarding this filing to Matthew L. Ogurick, Esq. at (305) 539-3352 or to Clayton E. Parker, Esq. at (305) 539-3306 of Kirkpatrick & Lockhart Preston Gates Ellis LLP, special counsel to the Company.
 
 
Sincerely,
   
 
   /s/  Robert P. Gasparini
 
    Robert P. Gasparini
   President & Principal Executive Officer



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