Office of Healthcare & Insurance
Division of Corporation Finance
U.S. Securities and Exchange Commission 2 September 29, 2017
Response:
In response to the Staff’s comment, the Company has revised the disclosure on page 6 of the amended Form 10 to include the required information.
Item 14. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure, page 37
We note your response to our prior comment 11. Please disclose what you mean by Li & Company, PC being “unable” to stand for re-appointment, including the reason why Li & Company was unable to do so.
In response to the Staff’s comment, the Company respectfully informs the Staff that the reason Li & Company, PC, was unable to stand for re-appointment was because the PCAOB had censured its principal, Tony Zhicong Li, and had barred him from being an associated person of a registered public accounting firm.
Please do not hesitate to contact me at (646) 642-0701, (212) 644-9802 (fax) or stragem@angiogenex.com if you have any questions regarding the foregoing or if I can provide any additional information.
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Very truly yours, |
By: | /s/ Michael Strage |
| Name: Michael Strage |
| Title: General Counsel |
Via E-mail
Robert Benezra, Chief Executive Officer
Marty Murray, Chief Financial Officer