-----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, Soft+T5SI6kx/QLEeIDz3tdTsTpSuuObIqU44aWksUwyq62PKxkFi/0oftQpqZgE RH4kW0MF0IZqJm++T5Dmmg== 0001144204-09-031385.txt : 20090728 0001144204-09-031385.hdr.sgml : 20090728 20090608105421 ACCESSION NUMBER: 0001144204-09-031385 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090608 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERICAN BIO MEDICA CORP CENTRAL INDEX KEY: 0000896747 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 141702188 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 122 SMITH ROAD CITY: KINDERHOOK STATE: NY ZIP: 12106 BUSINESS PHONE: 5187588158 MAIL ADDRESS: STREET 1: 122 SMITH ROAD CITY: KINDERHOOK STATE: NY ZIP: 12106 CORRESP 1 filename1.htm
June 8, 2009

VIA EDGAR AND FACSIMILE

United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

Attn: 
Scot Foley

 
Re:
American Bio Medica Corporation Form S-3 Registration Statement
 
Filed April 15, 2009, amended May 5, 2009
 
File No. 333-158582

Dear Mr. Foley:

In connection with the above-captioned registration statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), American Bio Medica Corporation (the “Company”) hereby requests that the effective date of the above-mentioned registration statement be accelerated 48 hours after receipt of this acceleration request, or as soon as practicable thereafter.

The Company acknowledges that: (i) should the U.S. Securities and Exchange Commission (the “Commission”) or its staff (the “Staff”), acting pursuant to delegated authority, declare the filing effective, the Company does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert Staff comments and the declaration of effectiveness 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,
   
 
AMERICAN BIO MEDICA CORPORATION

 
 
By:
/s/ Melissa A. Waterhouse
   
     Melissa A. Waterhouse
   
     Vice President & Chief Compliance Officer
   
     Corporate Secretary

 
Cc: R Burstein, Nolan & Heller

 
 
 
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