0000000000-19-014793.txt : 20200207 0000000000-19-014793.hdr.sgml : 20200207 20191023141839 ACCESSION NUMBER: 0000000000-19-014793 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20191023 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: AXIM BIOTECHNOLOGIES, INC. CENTRAL INDEX KEY: 0001514946 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 274092986 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 45 ROCKEFELLER PLAZA STREET 2: 20TH FLOOR, STE 83 CITY: NEW YORK STATE: NY ZIP: 10022 BUSINESS PHONE: (212) 751-0001 MAIL ADDRESS: STREET 1: 45 ROCKEFELLER PLAZA STREET 2: 20TH FLOOR, STE 83 CITY: NEW YORK STATE: NY ZIP: 10022 FORMER COMPANY: FORMER CONFORMED NAME: AXIM INTERNATIONAL INC. 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Form 10-K for the Fiscal Year Ended December 31, 2018 Filed April 8, 2019 File No. 000-54296 Dear Mr. Malasek: We have reviewed your filing 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. Form 10-K for the Fiscal Year Ended December 31, 2018 Item 15. Exhibits, Financial Statement Schedules, page 20 1. You disclose a May 11, 2015 license agreement with CanChew Biotechnologies, LLC, whom you have disclosed on page 20 is a related party. It appears that a significant amount of your research and development activities may be derived from intellectual property included in this license agreement, including development activities that may be included in your September 3, 2018 Letter of Intent or subsequent agreements with Impression Health Limited. These agreements do not appear to have been filed as exhibits. Please confirm to us that you will file these agreements as exhibits, or provide your analysis demonstrating why you do not consider these agreements to be material contracts under Regulation S-K, Rule 601(b)(10). We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Robert Malasek AXIM Biotechnologies, Inc. October 23, 2019 Page 2 You may contact Rolf Sundwall at 202-551-3105 or Kevin Vaughn at 202-551-3494 if you have any questions. FirstName LastNameRobert Malasek Sincerely, Comapany NameAXIM Biotechnologies, Inc. Division of Corporation Finance October 23, 2019 Page 2 Office of Life Sciences FirstName LastName