-----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, OfWWQ9+2XGGgm7WUPz7FoxI0rPKsiEByrf4tCdB6pXkgYVZXxk5sq7Ly/qe6iS4e 7blmPggaFRNj3snarDVdOg== 0001004878-08-000024.txt : 20080310 0001004878-08-000024.hdr.sgml : 20080310 20080124172319 ACCESSION NUMBER: 0001004878-08-000024 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080124 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CEL SCI CORP CENTRAL INDEX KEY: 0000725363 STANDARD INDUSTRIAL CLASSIFICATION: BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836] IRS NUMBER: 840916344 STATE OF INCORPORATION: CO FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8229 BOONE BLVD . STREET 2: SUITE 802 CITY: VIENNA STATE: VA ZIP: 22182 BUSINESS PHONE: 7035069460 MAIL ADDRESS: STREET 1: 8229 BOONE BLVD. STREET 2: SUITE 802 CITY: VIENNA STATE: VA ZIP: 22182 FORMER COMPANY: FORMER CONFORMED NAME: INTERLEUKIN 2 INC DATE OF NAME CHANGE: 19880317 CORRESP 1 filename1.txt CEL-SCI CORPORATION 8229 Boone Blvd. #802 Vienna, VA 22182 (703) 506-9460 January 24, 2008 Sonia Barros Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549 Re: CEL-SCI Corporation Preliminary Proxy Statement File No. 001-11889 This office represents CEL-SCI Corporation (the "Company"). Amendment No. 1 to the Company's proxy statement has been filed with the Commission. In response to the staff's letter dated January 18, 2008, the following paragraph has been added to the section of the proxy statement pertaining to the proposed reverse split. CEL-SCI's Articles of Incorporation provide that CEL-SCI is authorized to issue 300,000,000 shares of common stock. The reverse split, if adopted, would not change the number of shares of common stock which CEL-SCI is authorized to issue. However, a reverse split would reduce the number of CEL-SCI's outstanding shares, which would enable CEL-SCI to issue more shares that it would be able to issue if the reverse split was not adopted. CEL-SCI does not have any plans to issue any additional shares of its common stock, other than shares which it would be required to issue in connection with outstanding options or warrants, or shares which have customarily been issued pursuant to CEL-SCI's stock bonus or compensation plans. The Company understands that: o The Company is responsible for the adequacy and accuracy of the disclosure in the proxy statement; o Staff comments or changes to the disclosure in response to staff comments in the filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the proxy statement; and o 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. Very Truly Yours, /s/ Patricia B. Prichep --------------------------------------------- Patricia B. Prichep, Senior Vice President of Operations -----END PRIVACY-ENHANCED MESSAGE-----