|
February 8, 2011 |
Attention:
|
Jim
Rosenberg
Senior Assistant Chief
Accountant
|
Re:
|
Adeona
Pharmaceuticals, Inc.
Form
10-K for the Year Ended December 31, 2009
Form
10-Q for the Interim Period Ended June 30, 2010
File No.
001-12584
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1.
|
We acknowledge your response to
comment 8. Please revise your draft disclosures to include how revenue
will be recognized to the extent contracts have continuing obligations or
additional deliverables. Additionally; revise your draft disclosure to
include your revenue recognition policy for royalty payments, including
how royalty revenue will be calculated and
recognized.
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Adeona
Pharmaceuticals, Inc.
3930
Varsity Drive
Ann
Arbor, Michigan 48108
tel:
734.332.7800
fax:
734.332.7878
|
|
Sincerely,
/s/ James S. Kuo
James S. Kuo, MD, M.B.A
Chairman and
CEO
|
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