0001493152-21-015229.txt : 20210728 0001493152-21-015229.hdr.sgml : 20210728 20210625060413 ACCESSION NUMBER: 0001493152-21-015229 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20210625 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ProPhase Labs, Inc. CENTRAL INDEX KEY: 0000868278 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 232577138 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 711 STEWART AVE, SUITE 200 STREET 2: GARDEN CITY CITY: NEW YORK STATE: NY ZIP: 11530 BUSINESS PHONE: (215) 345-0919 MAIL ADDRESS: STREET 1: 711 STEWART AVE, SUITE 200 STREET 2: GARDEN CITY CITY: NEW YORK STATE: NY ZIP: 11530 FORMER COMPANY: FORMER CONFORMED NAME: QUIGLEY CORP DATE OF NAME CHANGE: 19930328 CORRESP 1 filename1.htm

 

 

711 Stewart Avenue, Suite 200

Garden City, New York 11530

(215) 345-0919

 

June 25, 2021

 

VIA EDGAR

 

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

 

Attention: Ilene Paik

 

  Re: ProPhase Labs, Inc. – Request for Acceleration
    Registration Statement on Form S-3
    File No. 333- 257251

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, ProPhase Labs, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333- 257251) (the “Registration Statement”), so that it may become effective at 4:30 p.m. Eastern Standard Time on Tuesday, June 29, 2021, or as soon thereafter as practicable.

 

The Registrant hereby authorizes Wendy Grasso, Esq. of Reed Smith LLP, attorney for the Registrant, to orally modify or withdraw this request for acceleration.

 

The Registrant requests that it be notified of such effectiveness by a telephone call to Wendy Grasso, Esq. at (917) 993-3645.

 

  PROPHASE LABS, INC.
     
    /s/ Monica Brady
  By: Monica Brady
    Chief Financial Officer

 

   

 

 

GRAPHIC 2 corresp_001.jpg begin 644 corresp_001.jpg M_]C_X 02D9)1@ ! 0$ 8 !@ #_VP!# @&!@<&!0@'!P<)"0@*#!0-# L+ M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7& MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0 'P$ P$! 0$! M 0$! 0 $" P0%!@<("0H+_\0 M1$ @$"! 0#! <%! 0 0)W $" M Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O 58G+1"A8D-.$E\1<8&1HF M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$ MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4 MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H # ,! (1 Q$ /P#W^BBB@ HH MHH **** "B@TF30 M%)FEH ***.U "9JM+>Q0R!'.">G(J<@5P_C!VCO(MK$ M=>AK&M4Y%=J%7][E8E4ULSJ-P-&13%-+FNHU'T4W-+F@!:*,TE "T9HS2 M4 ,>58U+-G J!=0MV'WP/J14>HG_ $.4#^Z:\YL0]UJ0B>5\,QX!KGJUN1V, MI3L['I+:C;*/]8I_X$*$U.V%O^0*F>.M;9(&2#FJP_*H%T[*!DZ^ MBMILH(!P.]CS 5XYKDO%EW<6\D?E.0#4$>IW3ZV:L;N!GBN%L=+U*/4XI;@N5!YKH]5U1=/M3)D%@.!5 MRK6+4K&H\Z)]Y@/J:B^VP?\ /6/_ +ZKD[!+W79C-*[1Q=@*UQX?MQ$5\Q\^ MM'M)/85]3:$RMC:X.?2G[OER.:XJ^2^T)UDAD9XO0UOZ-K$>I6Z$'!_B%.-5 M7LQJ:YB[>KFU?Z'^5>?:.N=B@CQ&F1P'-<^*^-,R MJ+WKGI*# I'SM^E"-P*9/*L:,Q( S75*<5 V32B>?>*0$U)MJ@$BNK\/.6T M:,LO./,%OKS2M_"_:NA-O?ZN PF,4..!54:BLPA/4Z/[=;[MOFKGZU, MDBLN58$5Q-YH%W;(9([AC@9IF@ZU-%NCF;5S4VGNX4^]*H_&B.YCD/RL"/K6!_P ( MXTRYFN'+>QK&U.TO=#E$\4S-%D<9K&=7E5R'([XX/0T"LK1=0&HV0D/WAU%3 MZG>BQL9)_0<"M/:^Y=%*6A.\T<>[>X'UH6\@)PLJ$_6N3L+:ZUYFGEF9(L\* M*L7_ (=:&$RVDS;UZ#-9JI.6HN:^QU(;(R#P:?G"YK,T99AIRBF"^MR<><@/UKD=/BO=<=III62+L!W MK6D\.0%#ME<.!P:A56UXKG_$VL M#3M/WQ9$0_[I#M;%>AP3![=&3D, :\-U*&2 M",O\ 71URXO6!C7^$9HT^J1Z<@MH@5YZU?>77 M)P08E7/%6_"HW:0F>O2MW;2H1]Q!%-Q1REMX9EN)A-?2[B#G;7206L=O$(XA MM459 '2@@8K94TM2U%(XSQFO[J$]#5KPG8H+)9W7+'UJMXT^Y"/>M?PU_R" M(<>E<:BG7NS*/QFHP&WIS7GOB.Y>YU0V^?W:MC'XUZ)(/W;'O7F6H'_B=N6Z M^95XM\KT'5T9Z!I5J+>R1!Z9XJ\> !45I_Q[K]!4_P!17137N)FE-*QG:I;K M/:2*P[&N(T*Y>TUE8EX0L0<6^3K*[>3YN/UKCQ*Y:RL835J MAZ-I-:[$^6P]OZ5+@4R4#RV^E:."BKHI1LCS/R_.UYE.,&7G\Z]&BB$42H MH&!Q7GUOSXB*^LM>C1\H*YL(E=F5)$XQBO-]33[)K;;#@[P?UKTYQ\ MO2O-]?P=<([Y'\Z6*25FA559W/0+9MUM&3U*BGE4W;R.?I4=H0+.)CV4?RK' MU'Q$EM+Y<(#RG@"MXU%&*3->:R1O\!<@<5A^)EC?29-[ 'L/Q%00R:Q?1@A1 M&IYQ536M-N%TYI+B2<-B:GPB^"V_=3]?EJUXP60Z9N4\9JGX+SLN M/K73W]I'>6K1/T(XJ8)RHZ"IJ],YKPMJ<,=B('8*<]:ZE71E^\I'M7!W?AN[ MLW>2W^9.P%5H]2U&P8+)NZYP:B-5PT>Q"GR[GHY 5#CMVKSWQ#M<7?)YFN.I8@,_-*O-./NCJSO:QW6DK#!8QJ'7E?6M R MQGK(/SK M?#RO&CBY<9'K4O_ C9_P"?M_SK:DWR:&D%[MRAXM6.>!"&&5/8 MU;\(3,]CM)R%/!ITOA:.5-KSLWUK2TC1TTQ"B-D&IITY\]V2HNYJT4M%=YL% M%%% !1110 A--)&*4U&V<&@'W(KF98("[G"J,YKSYO,\2>('SG[+"U:_B[47 MVBRA)+N0#BDM;5-#\//.>)60D^YKIIQLCS<3)RU['">)Y1+K,H3[B#8/PXJC MIFI2:7J"7"$A5(R!WIES(TT[.S<,22:IL.#GO7O>S[Z1J,6 MI6,5PA'(YK4'05Y+X#UYK6Z-G,V8V/RC/2O50^X<'BOGL31]G(^HP=;VL"7C MFN%\:MBYCKMP>.:XWQ79SW-ZGEQD@#J*\[$J\-#6JFU8UO"3!M)7V-;]<_X6 M@DM]/V2*5.>AKH,U=&Z@D735HBTA;M2YIC'FMFRF*T_#<4D&FJDJD$'H:XDG[6]C"*]^YLMRN,=:\[\2VK6NJ> M=@[6;/ZUZ+C%9FK:6FHQ;7'XUOB(U<59+? M:!*T?EM)"3T':M<^(0JY\A\GVJ(5+1LPBK(OZMF_UR01JK1PYYKH-(TN/3H B#YSU:LVG.HI,B5G,LWG_'E)CT/\J\ M]T0E=>C)Z$UZ%> _8Y4 YP:X/3M.NXM3B=HCC/-%:%Y(4_B/14Y45*.*BB!" MC([5+79#8UN%1R'Y&^E25%/S$0/0T3^%@V>;VV?^$BS_ --:])BQL%>>P:?= M)K:2-&=ID)S7H$.1&,^EZ5=Z5J(N8 2,YX%34@U9F(+@Q!3:N9,=<475G=ZK9R/-E>.%JZDKPM8MZQ*_@LD+.#76R2)&I+$ #U MKB]"6\TZ9X_))4G%;NO+=2Z;FW0B3@FB@^6G9CA=1-C ?G@J:RM:T^&:QE9E M *KP:R-.UJZBB$5S;N2O<"I;J^N]50VL$!2-_O%NHISE&<;)![LM#.\(0L+J M8 97I^M5?$-I)::J9@IVNP.?2NQT;2TTZV"K]]NIIVIZ9'?P,C_>[$UFZ+]F M)TQNCWL=S8QLK D"M//%<)'#J6ASE(U,D6>,"M2/Q)*%PUJ^[TQ6E.;BK#4K M'3,X Y["EB<. 0IZGA$B\F,]S70:;;M:VJQNVYO6ME)MEQ=R]1245J M4+1113 3FCFBBDP$/2J]S*(87D)X -6#6-XBE:/2Y=IQD8IP5Y)$3^%G+:9" MVL>(IKA\[4;C/2G^.[PI:QVD?7OCTK7\)6HCTSS>KN3S7(>,+CS-8D4_PC:* M[:$>>I8\K%-PHMG)2#..V!4!.!4[\GBH&Z5]!+X4D?.1=Y:C;>1H+I)5."K[ MJ]T\/WRZCH\$_J?#ZY<>'GSDJA)%>7F,%RW/;RRH[V.Y!XY MZYIK;"R'F20UE]<:T2%[4].:^MQUE7\ZC.I6W_ #V3 M\Z\T87S-PLK"D^S7KCA)0?>CZU4Z(/:,]'?4;0G)E0^](NK62C_7)Q[UYU]A MOR.8W_6G+IU^?^63_F:GZS4[$.;Z'HXU>S;_ );+3AJ5J>DJ_G7G']FWX_Y9 M/^M(+"_'_+.3]:?UNKV'[6?8]':ZM9.#(AI5-HQPH0X]J\W^S:@IX20?G3D; M4XF.#*/I35=O62!59=CTH>6,8 'T%2@CKFO-1?ZK&<[Y:ECU[5(SR6/UJEB; M="U5\CT4X/6D\M 02!GM7#1>++N,GS8]U:$7C&-L>;$1]*VC7IMW8_:19UH( MS2YK!MO$]E,,%]OUK1BU*UF&8YE-:^V@]F:*<67A36&:C64-T8&I P/>K3BQ MW1'Y*@]!^528XP*,_E2_2G9+82T$/7)[5'Y29'RC\JEXHHY4QV&@ !4_0UR?C>1XH+-U%B.>XJE125S&,O M>L=-)*D*[I&"@>M5_M]JPW&://;YJQ?&+,-%8HY W #![50L-%TR6QAEDN) M[+DG=5P0 =RM<=X>DF@\27-G#,TMJH^\W/-3>+ M+B;[196WF/'!(WSD&E[.-Q*2.E74;+<$$R<>]7(V5L%2"#W%&HKRWMGANVW8/RM0X)%1DFS?HHHI&H4TFE--/%)@Q,FEW>]1O* MJ#)-9=YKUG:_>DW,.R\U#J)$N5C5+\GFLG7HC-IDP'.!Q6'<^(;V[8K90N > MY%;&E+=W-A(MXH#&E1J>\9S;DK(J^$[A6TL1[OF4X(KD/&MN8=8:7!VOTK7M M[A] UEXY%(AD/!K0\1:9'K-@)H=K.!D'->E1?).YY^(C>'(SRF3CI4;=*MW5 MM/;RF.>,KMX!Q51B% +8YKWZV[?\(Z0W1R?RKS M*ULGO;R*"-2Q9QD#TKW+0]/73],@MD&-H&?RKR'[&#=V>XJ<>IEKHUD/\ EBI_"IDTRU0_+"OY M5> I0*/8P70.1%9;. ?\LE%/%K$.B+4^*.*I0BBN5$/V>/\ N+1Y$8_A%3<4 MG%/E78.5$7DH?X11Y$?]P5+Q11RKL'*B+R(_[@_*D-O%_<7\JGHQ1RKL+E15 M:R@;K$OY5"^EVK=85_*K](12]G%[H.1&3)H5D_6%:KR>%[!Q]PCZ5N8HQ[BI M="'8GV<3F)O!]LP_=L5JH_A.X@YM[DCTKL\48&>E1]7CT#V:.*6SUZR^99%< M#M5B'6M3@(%Q:DCN5KK"N:88E;[P!_"CV+6P^5+8RK?Q!;R$!@Z'_:%:45U% M.OR2*1]:C?3K:0$/$I)]!4 T>*-MT+M&?:J2DMRD:2XQUI:IQ07$3?ZS>/>K M:'/WNM;(8[%+BEHH :17'>._^/6S][A<5V!Z^U87B/1&UB")$EV&-PPS51)F MKHT;;_CWC&?X13YIUABDE9AA%R:YQ=%U==H&H*% QC;5\Z9=OI+VLD^Z1^K8 M[53BMS-7.5M;O4)]9N=2M[43QG*KN/3GMQ1;W5S9^*XI[F#R5G&W /&:[72= M+CTVQ2W!W%023ZFJVN:*NJ0H VR1&#*::J6T)]G*]S/\9#/AZ3/3<.GUJ"P\ M.VTNEP,990S)_>Z9K4U+1WU'1ELVEPV!D_2L^+0M6@011W^(P,#BJ3LB6G%S A>RNY(RH+*">*F\):I<7#36ERV^2$_? M'>F?V9KI @:\3RL8+#KBMC1-'32X6&XL['YF(ZT.PXQU-FBDHK,W&R2"-"S' M %95SJAW%;>-I'/'/ K5E0/&5(R#4<<"1CA /PJ9 <\UAJ5\V9IECC/\(JW: M^&[.WPS+YC]R:V0O8CBG <5*@A6*J6D47$<:CZ"I1&?6I@*,O2W'' S4;1*X^9,_45T1G8PJ4>8\:U M6^U'46Q-9X./X5JI9>'=2OI55+=NY[5U:IMIZJ<4ZN.=1S=V>C2I1IJR0W%% M.Q1BH-;""EH I:!B48-+13 3!HP:6B@!,&C!I:* $HI:* #%)BEHH :128IU M%*PK"8I:**5@L)BC%+11J,3%)AJ=2T6 ;@GK0%P:=130!2&EHI@)BDVYIU% M#-E&PYI]% K#<4S;GDCI4E%(8P+SFC%.I>?2F*R(]M+MI^*,'TH'8:5XZ4 ' M')IU+0 E%+10 4444@"BBBF 4444 -'6EHHH ****!A2T44""BBB@ HHHH * M*** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HH =HH **** "BBB@ HHHI %%%%, HHHH **** /_]D! end