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
| | Re: | American Bio Medica Corporation Form S-3 Registration Statement |
| | Filed April 15, 2009, amended May 5, 2009 |
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
