-----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, PaU4MM0dsOkuDILqVVgQ2DjdwFh8silm4mHiWS5XeEV007ihllpOZqd6LtRw2vts g95zLYprAVV30TgTQ8FImA== 0001019687-05-000967.txt : 20060320 0001019687-05-000967.hdr.sgml : 20060320 20050407160526 ACCESSION NUMBER: 0001019687-05-000967 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050407 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BIOMERICA INC CENTRAL INDEX KEY: 0000073290 STANDARD INDUSTRIAL CLASSIFICATION: DENTAL EQUIPMENT & SUPPLIES [3843] IRS NUMBER: 952645573 STATE OF INCORPORATION: DE FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1533 MONROVIA AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92663 BUSINESS PHONE: 9496452111 MAIL ADDRESS: STREET 1: 1533 MONROVIA AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92663 FORMER COMPANY: FORMER CONFORMED NAME: NMS PHARMACEUTICALS INC DATE OF NAME CHANGE: 19871130 FORMER COMPANY: FORMER CONFORMED NAME: NUCLEAR MEDICAL SYSTEMS INC DATE OF NAME CHANGE: 19830216 FORMER COMPANY: FORMER CONFORMED NAME: NUCLEAR INSTRUMENTS INC DATE OF NAME CHANGE: 19720508 CORRESP 1 filename1.txt April 5, 2005 United States Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Attn: Gary Todd Division of Corporation Finance Re: Comments on Form 10-KSB for the fiscal year ended May 31, 2004 Dear Mr. Todd: We are in receipt of your letter dated March 22, 2005 regarding our Form 10-KSB for the fiscal year ended May 31, 2004. The following are our responses to your comments numbered in the order of your letter: 1. The Company will make disclosure about the terms and conditions of the Lancer voting agreements and clarify the affect, if any, of these issuances on our level of voting control over Lancer in future filings. 2. The Company will quantify the extent to which changes in sales are attributable to increases or decreases in prices or to volume in future filings. 3. The Company will explain in greater detail in future filings why it is anticipating an increase in sales. 4. The Company will expand its discussion and analysis of the cash flows in future filings. 5. The Company will identify and describe reasons for significant changes in the components of working capital in future filings. 6. The Company will expand its disclosure on controls and procedures in future filings. 7. The Company will revise future filings to present cash receipts and payments related to the item labeled "change in minority interests" in gross amounts. We will also use more descriptive titles in future filings. 8. The Company will expand in future filings to include the requested information on warrant and options valuations. The Company acknowledges the following: The Company is responsible for the adequacy and accuracy of the disclosure in our filing; The staff comments or changes to disclosures 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 filing; 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/ Zackary S. Irani Director and Chief Executive Officer -----END PRIVACY-ENHANCED MESSAGE-----