-----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, PwYrlvfSjIILGfk4u52KgvV9XqGyzlcqWRglEpY4bRafwFYk8TUL641ZsHn6+luj N8IWh4OCMq70/u21W2f7eQ== 0001168220-07-000010.txt : 20070402 0001168220-07-000010.hdr.sgml : 20070402 20070209150256 ACCESSION NUMBER: 0001168220-07-000010 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070209 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ULURU INC. CENTRAL INDEX KEY: 0001168220 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 412118656 STATE OF INCORPORATION: NV FISCAL YEAR END: 1206 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4452 BELTWAY DRIVE CITY: ADDISON STATE: TX ZIP: 75001 BUSINESS PHONE: 214-905-5145 MAIL ADDRESS: STREET 1: 4452 BELTWAY DRIVE CITY: ADDISON STATE: TX ZIP: 75001 FORMER COMPANY: FORMER CONFORMED NAME: OXFORD VENTURES INC DATE OF NAME CHANGE: 20020225 CORRESP 1 filename1.htm Letter: ULURU Inc. Registration Statement -Amendment No.1 to Form SB-2
 

 
BINGHAM McCUTCHEN
 
 
February 9, 2007
 
Via Edgar and Federal Express
 

United States Securities Exchange Commission
Division of Corporate Finance
Mail Stop 6010
Washington, DC 20549
Attention: Jeffrey P. Riedler

Re:
ULURU Inc.
Registration Statement on Form SB-2
Filed on December 15, 2006
File Number No. 333-139417

Dear Mr. Riedler:

On behalf of our client, ULURU Inc., a Nevada corporation (the "Company"), please find for review by the Securities and Exchange Commission (the "Commission") four copies of the Company's Amendment No. 1 to Form SB-2 Registration Statement (as amended, the "Form SB-2"), two of which are marked to show changes from the Company's Form SB-2 Registration Statement filed with the Commission on December 15, 2006. The Form SB-2 been revised to respond to the comments of the Staff of the Commission (the "Staff") that were contained in your letter dated December 21, 2006 (the "Comment Letter") and to effect such other changes as the Company deems appropriate. Also enclosed for your convenience are two copies of the Company's reply to the Comment Letter, dated January 12, 2007, which was previously sent to you.
 
The Company hereby requests that the Form SB-2 be declared effective as of 5:00 p.m. on Tuesday, February 13, 2007, or as soon thereafter as is practicable, unless you are orally notified to the contrary by us prior to such time:
 
Should you wish to discuss the Form SB-2 or any matters relating thereto, please do not hesitate to contact me or my colleague Jack Concannon by telephone at 617-951-8495 or 617-951-8874, respectively, or by facsimile at 617-951-8736.

Kindly acknowledge receipt of this letter by date-stamping the enclosed copy and returning it to me in the enclosed self-addressed stamped envelope.


Very truly yours,

/s/ Mark A. Meltz
Mark A. Meltz


cc: Song Brandon (Securities and Exchange Commission)
Kerry P. Gray (ULURU Inc.)
John J. Concannon III, Esq.
 
 
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