0000000000-19-013984.txt : 20191101 0000000000-19-013984.hdr.sgml : 20191101 20190926132608 ACCESSION NUMBER: 0000000000-19-013984 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20190926 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: PAVmed Inc. CENTRAL INDEX KEY: 0001624326 STANDARD INDUSTRIAL CLASSIFICATION: SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841] IRS NUMBER: 471214177 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: ONE GRAND CENTRAL PLACE STREET 2: SUITE 4600 CITY: NEW YORK STATE: NY ZIP: 10165 BUSINESS PHONE: 212-949-4319 MAIL ADDRESS: STREET 1: ONE GRAND CENTRAL PLACE STREET 2: SUITE 4600 CITY: NEW YORK STATE: NY ZIP: 10165 FORMER COMPANY: FORMER CONFORMED NAME: PAXmed Inc. 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end TEXT-EXTRACT 2 filename2.txt September 26, 2019 Dennis M. McGrath Chief Financial Officer PAVmed Inc. One Grand Central Place, Suite 4600 New York, NY 10165 Re: PAVmed Inc. Form 10-K for the Fiscal Year Ended December 31, 2018 Filed April 1, 2019 File No. 001-37685 Dear Mr. McGrath: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2018 Exhibits, page 51 1. We note that the certifications filed as Exhibits 31.1 and 31.2 exclude the introductory language regarding internal control over financial reporting in the fourth paragraph. Please amend the filing to provide revised certifications that include the required information. You may file an abbreviated amendment that is limited to the cover page, explanatory note, signature page and paragraphs 1, 2, 4 and 5 of the certifications. Refer to Exchange Act Rule 13a-14(a) and Item 601(b)(31) of Regulation S-K. This comment also applies to your Forms 10-Q for the quarterly periods ended March 31, 2019 and June 30, 2019. Dennis M. McGrath PAVmed Inc. September 26, 2019 Page 2 In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Eric Atallah at (202) 551-3663 or Tara Harkins, Senior Accountant, at (202) 551-3639 with any questions. FirstName LastNameDennis M. McGrath Sincerely, Comapany NamePAVmed Inc. Division of Corporation Finance September 26, 2019 Page 2 Office of Electronics and Machinery FirstName LastName