Bond Laboratories, Inc.
4509 So. 143rd. Street, Suite 1
Omaha, Nebraska 68137
June 7, 2013
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 4561
Washington, D.C. 20549
Attention:
Jeffrey P. Riedler, Assistant Director
RE:
Bond Laboratories, Inc.
Preliminary Proxy Statement on Schedule 14A
Filed May 31, 2013
File No. 000-52369
Dear Mr. Riedler,
We thank you for your comment letter dated June 7, 2013 addressed to Bond Laboratories, Inc. (the “Company”). The following is in response to the Staff’s comment regarding the Company’s Preliminary Proxy Statement on Schedule 14A, filed May 31, 2013 in connection with the Company’s 2013 Annual Meeting of Shareholders. The Staff’s comment is included below in bold, and the Company’s response immediately follows the comment.
Proposal No. 2- Amendment to Articles of Incorporation to Affect Reverse Stock Split
1.
Please disclose that the amendment to your certificate of incorporation to affect the reverse stock split will increase the number of shares available for future issuance. Please also disclose whether you currently have, or do not have, any plans with respect to this potential increased number of authorized shares available for issuance. If such plans exist, please disclose all material information.
Response.
The Company will include the requested disclosure in a revised Preliminary Proxy Statement on Schedule 14A (the “Revised Preliminary Proxy”), filed concurrently with the filing of this letter.
We hereby acknowledge that the Company is responsible for the adequacy of the disclosure in the Revised Preliminary Proxy; Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking action with respect to the Revised Preliminary Proxy; and the
Company may not assert comments as a defense in any proceeding initiated by the Commission or any person under federal securities laws of the United States.
If you have any questions or would like to discuss the responses, please contact the undersigned at (402) 333-5260.
Very truly yours,
/s/ Michael Abrams
Michael Abrams
Chief Financial Officer