0001493152-19-012248.txt : 20190912 0001493152-19-012248.hdr.sgml : 20190912 20190813172355 ACCESSION NUMBER: 0001493152-19-012248 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20190813 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TAURIGA SCIENCES, INC. CENTRAL INDEX KEY: 0001142790 STANDARD INDUSTRIAL CLASSIFICATION: MEDICINAL CHEMICALS & BOTANICAL PRODUCTS [2833] IRS NUMBER: 651102237 STATE OF INCORPORATION: FL FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 555 MADISON AVENUE STREET 2: 5TH FLOOR SUITE 506 CITY: NEW YORK STATE: NY ZIP: 10022 BUSINESS PHONE: 917-796-9926 MAIL ADDRESS: STREET 1: 555 MADISON AVENUE STREET 2: 5TH FLOOR SUITE 506 CITY: NEW YORK STATE: NY ZIP: 10022 FORMER COMPANY: FORMER CONFORMED NAME: Immunovative, Inc. DATE OF NAME CHANGE: 20120503 FORMER COMPANY: FORMER CONFORMED NAME: Novo Energies Corp DATE OF NAME CHANGE: 20090626 FORMER COMPANY: FORMER CONFORMED NAME: ATLANTIC WINE AGENCIES INC DATE OF NAME CHANGE: 20040622 CORRESP 1 filename1.htm

 

Tauriga Sciences, Inc.

555 Madison Avenue

5th Floor

New York, NY

T: +1 (917) 796-9926

 

August 13, 2019

 

Via Edgar Correspondence

Ms. Christine Westbrook

Office of Healthcare & Insurance

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

 

  Re: Tauriga Sciences, Inc.
    Amendment No. 1 to Preliminary Proxy Statement on Schedule 14A
    Filed August 7, 2019
    File No. 000-53723

 

Dear Ms. Westbrook:

 

We have received your correspondence dated August 12, 2019. We have addressed your comment by reproducing below each comment and providing our response immediately thereafter.

 

Amendment No. 1 to Preliminary Proxy Statement on Schedule 14A filed on July 29, 2019

 

Proposal 1 – Approval of Amendment to the Articles of Incorporation to Increase Shares of Common Stock

 

Current Obligations of the Company to Issue Shares under Certain Convertible Note Agreements, page 10

 

  1. We note your response to comment 1. Please expand your disclosure to include the conversion rate and default terms applicable to the convertible debt instrument, dated July 22, 2019.

 

We will provide the information and disclosure requested by the Staff in its letter dated August 12, 2019 on page 10 of the Amendment No. 2 to the Preliminary Proxy Statement on Schedule 14A.

 

We confirm that we are responsible for the accuracy and adequacy of the disclosures, notwithstanding any review, comments, action or absence of action by the staff.

 

Respectfully submitted,

 

Seth M. Shaw

 

Chief Executive Officer

 

   
   

 

GRAPHIC 2 logo_001.jpg begin 644 logo_001.jpg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