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Bank of America Plaza | 813.229.7600 | ||
| 101 East Kennedy Boulevard | 813.229.1660 fax | |||
| Suite 2800 | ||||
| Tampa, Florida 33602 | ||||
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| www.slk-law.com | ||||
MARK A. CATCHUR
(813) 227-2264
mcatchur@slk-law.com
April 25, 2013
Via Edgar
Jeffrey Riedler, Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street
Washington, DC 20549
| Re: | Oragenics, Inc. |
Post-Effective Amendment No. 1 on Form S-3 to a Registration Statement on
Form S-1
File No. 333-183685
Dear Mr. Riedler:
On behalf of Oragenics, Inc. (the “Company”), set forth below are responses to the Staff of the Division of Corporation Finance’s comment letter dated April 25, 2013, with respect to the Company’s Post-Effective Amendment No. 1 on Form S-3 to its Registration Statement on Form S-1 (333-183685). For your convenience, the Staff’s comments are set forth in bold and followed by the Company’s response.
Comments
Information Incorporated by Reference, page 38
| 1. | We note that your registration statement incorporates by reference your annual report on Form 10-K for the year ended December 31, 2012. This filing does not contain the Part III information that is required by Form 10-K. Please amend your registration statement, amend your Form 10-K filing, or file your definitive proxy statement to include the required Part III information. Your filing must be complete before we take final action on the registration statement. |
Jeffrey Riedler
Securities and Exchange Commission
April 25, 2013
Page 2
| Response: | The Company expects to timely file its definitive proxy statement on April 29, 2013 which contains the Part III information of the Form 10-K. Thereafter, the Company believes its filing would be complete. |
* * * * *
Should you have any questions or clarifications of the matters raised in this letter please contact the undersigned at (813) 229-7600.
| Sincerely, |
| /s/ Mark A. Catchur |
| Mark A. Catchur |
c: Michael Sullivan, Chief Financial Officer, Oragenics, Inc.