-----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, LPZGgIbnbcKJV8eZNBZzfcakBCAl+2V5D5xM2Hs1QS5TFIKRSDJKZxo0sIpc6vt1 com7xv7hHybLKhcld5zvXA== 0001168220-07-000012.txt : 20070402 0001168220-07-000012.hdr.sgml : 20070402 20070212123612 ACCESSION NUMBER: 0001168220-07-000012 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070212 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 02/12/07: ULURU Inc. Registration Statement on Form SB-2
 

 
BINGHAM McCUTCHEN
 

 
February 12, 2007
 
Via Edgar and Facsimile
 
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 and amended on February 9, 2007
File Number No. 333-139417

Dear Mr. Riedler:

On behalf of our client, ULURU Inc., a Nevada corporation (the "Company"), pursuant to Rule 461 of the Securities Act of 1933, as amended, we hereby request that the effectiveness of the Company's above-referenced Registration Statement on Form SB-2 (the "Form SB-2") be accelerated to 5:00 p.m., Eastern time, on Tuesday, February 13, 2007, or as soon as practicable thereafter. There are no managing or principal underwriters in connection with the SB-2. We hereby acknowledge on behalf of the Company that:

·  
should the Securities and Exchange Commission (the "Commission") or the staff of the Commission (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 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 Unites States.

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.

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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