-----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, MELnu/cAyBxxAg4K/t8nBDSsiRE90oV9tkCgS7EOG3UFceM18SzQYHDdXrj+GceO upIs82kB1hvSneH1AbJW/Q== 0000890163-08-000290.txt : 20080828 0000890163-08-000290.hdr.sgml : 20080828 20080428163132 ACCESSION NUMBER: 0000890163-08-000290 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080428 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PIPEX PHARMACEUTICALS, INC. CENTRAL INDEX KEY: 0000894158 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 133808303 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3985 RESEARCH PARK DRIVE CITY: ANN ARBOR STATE: MI ZIP: 48108 BUSINESS PHONE: 734-332-7800 MAIL ADDRESS: STREET 1: 3985 RESEARCH PARK DRIVE CITY: ANN ARBOR STATE: MI ZIP: 48108 FORMER COMPANY: FORMER CONFORMED NAME: SHEFFIELD PHARMACEUTICALS INC DATE OF NAME CHANGE: 19970730 FORMER COMPANY: FORMER CONFORMED NAME: SHEFFIELD MEDICAL TECHNOLOGIES INC DATE OF NAME CHANGE: 19940606 CORRESP 1 filename1.htm

 

LEHMAN & EILEN LLP

50 Charles Lindbergh Blvd

Suite 505

Uniondale, NY 11553

Tel: (516) 222-0888

Fax: (516) 222-0915

 

 

April 28, 2008

 

 

VIA EDGAR AND

OVERNIGHT MAIL

 

United States Securities

and Exchange Commission

100 F Street, NE

Mail Stop 4561

Washington, D.C. 20549

Attention: Sonia Barros

 

Re:

Pipex Pharmaceuticals, Inc.

 

File No. 001-12584

 

 

Dear Ms. Barros:

 

Thank you for your April 25, 2008 letter regarding Pipex Pharmaceuticals, Inc.’s (the “Company”) proxy statement. We hereby submit a letter responding to the two comments. For your convenience, we have set forth below the comments in their entirety followed by our responses thereto.

 

1.

Please include the required compensation for 2006 in the summary compensation table.

 

 

 

Response: We will revise the summary compensation table to include the required compensation for 2006 in the Definitive Proxy Statement.

 

 

2.

Please disclose your current plans to complete a spin off. If you have any plans to complete a spin off, you must provide all information that would be required as if the shareholders were voting on a spin off. See Note A to Schedule 14A.

 

 

 

 

 


United States Securities

and Exchange Commission

April 28, 2008

Page 2

 

 

 

 

Response: We will disclose in the Definitive Proxy Statement that “the Company has no plans to complete a spin off at this time.”

 

 

Please call me at (516)222-0888 to let me know whether I can file the Definitive Proxy Statement.

 

Thank you

 

 

Sincerely,

 

/s/ Steven Pappas

 

Steven Pappas

 

 

cc: Pipex Pharmaceuticals, Inc.

 

 

 

 

 

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