0000000000-18-024093.txt : 20190221 0000000000-18-024093.hdr.sgml : 20190221 20180803162747 ACCESSION NUMBER: 0000000000-18-024093 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20180803 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Opko Health, Inc. CENTRAL INDEX KEY: 0000944809 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 752402409 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 4400 BISCAYNE BLVD. CITY: MIAMI STATE: FL ZIP: 33137 BUSINESS PHONE: 305-575-4138 MAIL ADDRESS: STREET 1: 4400 BISCAYNE BLVD. CITY: MIAMI STATE: FL ZIP: 33137 FORMER COMPANY: FORMER CONFORMED NAME: eXegenics Inc DATE OF NAME CHANGE: 20040505 FORMER COMPANY: FORMER CONFORMED NAME: EXEGENICS INC DATE OF NAME CHANGE: 20011114 FORMER COMPANY: FORMER CONFORMED NAME: CYTOCLONAL PHARMACEUTICS INC /DE DATE OF NAME CHANGE: 19950503 PUBLIC REFERENCE ACCESSION NUMBER: 0000944809-18-000014 LETTER 1 filename1.pdf begin 644 filename1.pdf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Form 10-K for the Fiscal Year Ended December 31, 2017 Filed March 1, 2018 File No. 001-33528 Dear Mr. Logal: We have limited our review of your filing to the financial statements and related disclosures 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, 2017 Management's Discussion and Analysis of Financial Condition and Results of Operations Results of Operations For the Years Ended December 31, 2017 and December 31, 2016 Revenues, page 61 1. Regarding your disclosure of the decrease in revenue from services, please tell us the amount attributable to each of the following and its underlying cause: decrease reimbursement at GeneDx division; decreased volume at GeneDx; overall decrease in reimbursement at BioReference; the adjustments to estimated payment amounts from third party payors; and claims of overpayment, separately including how much was a result of payor error. Adam Logal Opko Health, Inc. August 3, 2018 Page 2 In closing, 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. You may contact Sasha Parikh at 202-551-3627 or Kevin Vaughn at 202-551-3494 with any questions. FirstName LastNameAdam Logal Comapany NameOpko Health, Inc. Division of Corporation Finance August 3, 2018 Page 2 Office of Healthcare & Insurance FirstName LastName