0001213900-20-014808.txt : 20200717 0001213900-20-014808.hdr.sgml : 20200717 20200612152203 ACCESSION NUMBER: 0001213900-20-014808 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Aikido Pharma Inc. CENTRAL INDEX KEY: 0000012239 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMMERCIAL PHYSICAL & BIOLOGICAL RESEARCH [8731] IRS NUMBER: 520849320 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE ROCKEFELLER PLAZA, 11TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10020 BUSINESS PHONE: 347-321-7646 MAIL ADDRESS: STREET 1: ONE ROCKEFELLER PLAZA, 11TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10020 FORMER COMPANY: FORMER CONFORMED NAME: SPHERIX INC DATE OF NAME CHANGE: 20010815 FORMER COMPANY: FORMER CONFORMED NAME: BIOSPHERICS INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: BIOSPHERICS RESEARCH INC DATE OF NAME CHANGE: 19720404 CORRESP 1 filename1.htm

AIkido Pharma Inc.

One Rockefeller Plaza, 11th Floor

New York, New York 10020

 

June 12, 2020

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

Attn: Ada D. Sarmento

 

  Re: AIKIDO PHARMA INC.

Amendment No. 1 to Registration Statement on Form S-3

Filed June 8, 2020

File No. 333-238172

 

Dear Ada:

 

AIkido Pharma Inc. (the “Company”, “we”, “us” or “our”) hereby transmits our response to the comment letter received by us from the staff (the “Staff”) of the Securities and Exchange Commission, dated June 11, 2020, regarding the Company’s Amendment No. 1 to Registration Statement on Form S-3 previously filed on June 8, 2020 (the “Registration Statement”) for the Staff’s review.

 

For the Staff’s convenience, we have repeated below the Staff’s comment in bold, and have followed the comment with the Company’s response.

 

Amendment No. 1 to Registration Statement on Form S-3

 

Licenses, Page 5

 

1. We note your response to our prior comment 2. Please revise to disclose the aggregate future potential milestone payments, a range for the percentage of net sales royalty not to exceed ten percent and a range for the minimum annual royalty.

 

RESPONSE: In response to the Staff’s comment, we revised the disclosure on page 5 of Registration Statement.

 

We thank the Staff for its review of the foregoing. If you have further comments, we ask that you forward them by electronic mail to our counsel, Robert F. Charon, Esq. of Ellenoff Grossman & Schole LLP at rcharon@egsllp.com or by telephone at (212) 370-1300.

 

  Very truly yours,
   
  /s/ Anthony Hayes
 

Anthony Hayes, Chief Executive Officer

AIkido Pharma Inc.

 

cc: Ellenoff Grossman & Schole LLP