0000000000-18-033690.txt : 20181226 0000000000-18-033690.hdr.sgml : 20181226 20181029104029 ACCESSION NUMBER: 0000000000-18-033690 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20181029 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Zivo Bioscience, Inc. CENTRAL INDEX KEY: 0001101026 STANDARD INDUSTRIAL CLASSIFICATION: FOOD & KINDRED PRODUCTS [2000] IRS NUMBER: 870699977 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 2804 ORCHARD LAKE ROAD, SUITE 202 CITY: KEEGO HARBOR STATE: MI ZIP: 48320 BUSINESS PHONE: (248) 452 9866 MAIL ADDRESS: STREET 1: 2804 ORCHARD LAKE ROAD, SUITE 202 CITY: KEEGO HARBOR STATE: MI ZIP: 48320 FORMER COMPANY: FORMER CONFORMED NAME: HEALTH ENHANCEMENT PRODUCTS INC DATE OF NAME CHANGE: 20040202 FORMER COMPANY: FORMER CONFORMED NAME: WESTERN GLORY HOLE INC DATE OF NAME CHANGE: 19991215 PUBLIC REFERENCE ACCESSION NUMBER: 0001078782-18-000204 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4-)>+CS],-"CD@,"!O8FH-/#PO3&EN96%R:7IE9" Q+TP@,S,R M-S(O3R Q,2]%(#(X,C$V+TX@,B]4(#,R.37!E+UA2968O5ULQ(#(@,5T^/G-T/ MQ2 &A@,.C" *";!",0/##J!:/@8&U1VB,78+H%+UNX T(Q!) @08 */D"9L- M"F5N9'-T%LP(# @-C$R(#7!E+U!A9V4^/@UE;F1O8FH- M,3(@,"!O8FH-/#PO1FEL=&5R+T9L871E1&5C;V1E+T9I3AVI]/N(!*2 MT%"$#)!6]1W-!^A3>P&2LD12L=TN:H]D"03NN3CGOGPWN8,@(6!_DQ"B%*(H MAFP-+^1Z2>&U@NO)]>1NVA?#-[A^D^'U[4] M0IU="C'QT'88>S[:C>-/&()OG>/$/H(P(^H MW4$CC_40/F65F@L-+)T!(S1ISXX[W3A^[D+/7>\3$*:I%XP0\%UWSIMD$":! 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B MV!:0;)(82A9/\[G3D6X_,Z5M>X4T5V([V2E(I&HK24U%/9@UE0OIF4@.2]4>7!E+UA2 M968O5ULQ(#(@,%T^/G-T TEXT-EXTRACT 2 filename2.txt October 29, 2018 Philip M. Rice, II Chief Financial Officer Zivo Bioscience, Inc. 2804 Orchard Lake Rd., Suite 202 Keego Harbor, Michigan 48320 Re: Zivo Bioscience, Inc. Form 10-K for the Fiscal Year Ended December 31, 2018 Filed February 21, 2018 Form 10-Q for the Quarterly Period Ended June 30, 2018 Filed August 14, 2018 File No. 000-30415 Dear Mr. Rice: We have reviewed your September 25, 2018 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to the comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to the comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to the comment in our September 13, 2018 letter. Form 10-Q for the Quarterly Period Ended June 30, 2018 Condensed Consolidated Balance Sheet, page 4 1. We acknowledge the information provided in your response, including your conclusions that you "should have indicated that the December 31, 2017 account balances were revised to combine the discount with the associated debt" and "should have included an explanatory disclosure in the Notes to the Financial Statements." Please provide us with your proposed explanatory disclosure for inclusion in your Form 10-Q for the period ended September 30, 2018 and Form 10-K for the year ended December 31, 2018. Philip M. Rice, II Zivo Bioscience, Inc. October 29, 2018 Page 2 You may contact Frank Wyman at 202-551-3660 or Kevin Vaughn at 202-551-3494, if you have any questions. FirstName LastNamePhilip M. Rice, II Sincerely, Comapany NameZivo Bioscience, Inc. Division of Corporation Finance October 29, 2018 Page 2 Office of Healthcare & Insurance FirstName LastName