-----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, DZtVqcKuSp6f7cypPI6F4KpYTz1BJGUepQe7NTKAT0k3+7dmeAmsYJDbG6uQa6Er xXU6NBx+vqedfI1x8Ysm0Q== 0001104659-08-053645.txt : 20081006 0001104659-08-053645.hdr.sgml : 20081006 20080818163758 ACCESSION NUMBER: 0001104659-08-053645 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080818 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Advanced Life Sciences Holdings, Inc. CENTRAL INDEX KEY: 0001322734 STANDARD INDUSTRIAL CLASSIFICATION: BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836] IRS NUMBER: 300296543 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: BUSINESS PHONE: (630) 739-6744 MAIL ADDRESS: STREET 1: 1440 DAVEY ROAD CITY: WOODRIDGE STATE: IL ZIP: 60517 CORRESP 1 filename1.htm

 

ADVANCED LIFE SCIENCES HOLDINGS, INC.

1440 Davey Road

Woodridge, Illinois  60517

 

August 18, 2008

 

BY FEDERAL EXPRESS

 

Mark Brunhofer

Senior Staff Accountant

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

 

Re:

Advanced Life Sciences Holdings, Inc. (the “Company”)

 

 

Form 10-K for the Fiscal Year Ended December 31, 2007

 

 

File No. 0-51436

 

Dear Mr. Brunhofer:

 

Reference is made to the Staff’s letter to the Company dated July 25, 2008 and the response letter delivered on behalf of the Company dated August 1, 2008.  As requested by the Staff, the Company hereby acknowledges that:

 

·                          the Company is responsible for the adequacy and accuracy of the disclosure in its filings;

 

·                          Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the Company’s filings; and

 

·                          the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

 

Sincerely,

 

 

 

/s/ John L. Flavin

 

 

 

John L. Flavin

 

President and Chief Financial Officer

 

Advanced Life Sciences Holdings, Inc.

 

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