# EDGAR Filing Document

**Accession Number:** 0000896747
**File Stem:** 0000000000-23-000011
**Filing Date:** 2023-1
**Character Count:** 7376
**Document Hash:** d4895b6f837ae3962431737282ed434c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000011.hdr.sgml**: 20230217

**ACCESSION NUMBER**: 0000000000-23-000011

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230103

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** AMERICAN BIO MEDICA CORP
- **CENTRAL INDEX KEY:** 0000896747
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **IRS NUMBER:** 141702188
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 122 SMITH ROAD
- **CITY:** KINDERHOOK
- **STATE:** NY
- **ZIP:** 12106
- **BUSINESS PHONE:** 5187588158

**MAIL ADDRESS:**
- **STREET 1:** 122 SMITH ROAD
- **CITY:** KINDERHOOK
- **STATE:** NY
- **ZIP:** 12106

## Text-Extract

```

United States securities and exchange commission logo

                             January 3, 2023

       Melissa Waterhouse
       Chief Executive Officer
       American Bio Medica Corporation
       122 Smith Road
       Kinderhook, NY 12106

                                                        Re: American Bio Medica
Corporation
                                                            Preliminary Proxy
Statement on Schedule 14A
                                                            Filed December 22,
2022
                                                            File No. 000-28666

       Dear Melissa Waterhouse:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments 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
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Preliminary Proxy Statement on Schedule 14A

       Summary Term Sheet
       Principal Conditions to the Asset Sale, page 4

   1.                                                   We note your
disclosures regarding employment agreements between Healgen and
                                                        Melissa A. Waterhouse
and Lawrence Ferringo, respectively. Please revise here or
                                                        elsewhere in your proxy
statement, as appropriate, to disclose the material terms of these
                                                        employment agreements.
       Discussion of Proposals Recommended by Board
       Past Contracts, Transactions and Negotiations, page 12

   2.                                                   We note that there
appears to be no disclosure describing the negotiations between you
                                                        and Healgen regarding
the proposed asset sale. Please revise your disclosure to describe
                                                        the negotiations
between you and Healgen preceding your entry into the Asset Purchase
                                                        Agreement. Refer to
Item 1005(b)(6) of Regulation M-A.
 Melissa Waterhouse
American Bio Medica Corporation
January 3, 2023
Page 2
General

3.    We note that there are no financial statements included in your proxy
statement. The
      proposed transaction appears to involve the sale of substantially all of
your operating
      assets. Please tell us why you did not provide financial statements
consistent with Item
      14(a)(4) of Schedule 14A. For additional guidance, please refer to the
Division of
      Corporation Finance Financial Reporting Manual, sections 1140.6 and
2120.2.
        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.

      Please contact Jimmy McNamara at 202-551-7349 or Alan Campbell at
202-551-
4224 with any questions.

                                                            Sincerely,
FirstName LastNameMelissa Waterhouse
                                                            Division of
Corporation Finance
Comapany NameAmerican Bio Medica Corporation
                                                            Office of Life
Sciences
January 3, 2023 Page 2
cc:       Spencer G. Feldman
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

January 3, 2023

Melissa Waterhouse  
Chief Executive Officer  
American Bio Medica Corporation  
122 Smith Road  
Kinderhook, NY 12106

# **Re: American Bio Medica Corporation  
Preliminary Proxy Statement on Schedule 14A  
Filed December 22, 2022  
File No. 000-28666**

Dear Melissa Waterhouse:

We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to these comments 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 comments apply to your facts and circumstances, please tell us why in your response.

After reviewing your response to these comments, we may have additional comments.

# Preliminary Proxy Statement on Schedule 14A

# Summary Term Sheet

# Principal Conditions to the Asset Sale, page 4

1. We note your disclosures regarding employment agreements between Healgen and Melissa A. Waterhouse and Lawrence Ferringo, respectively. Please revise here or elsewhere in your proxy statement, as appropriate, to disclose the material terms of these employment agreements.

# Discussion of Proposals Recommended by Board

# Past Contracts, Transactions and Negotiations, page 12

2. We note that there appears to be no disclosure describing the negotiations between you and Healgen regarding the proposed asset sale. Please revise your disclosure to describe the negotiations between you and Healgen preceding your entry into the Asset Purchase Agreement. Refer to Item 1005(b)(6) of Regulation M-A.

Melissa Waterhouse
American Bio Medica Corporation
January 3, 2023
Page 2

General

3. We note that there are no financial statements included in your proxy statement. The proposed transaction appears to involve the sale of substantially all of your operating assets. Please tell us why you did not provide financial statements consistent with Item 14(a)(4) of Schedule 14A. For additional guidance, please refer to the Division of Corporation Finance Financial Reporting Manual, sections 1140.6 and 2120.2.

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.

Please contact Jimmy McNamara at 202-551-7349 or Alan Campbell at 202-551-4224 with any questions.

Sincerely,

Division of Corporation Finance
Office of Life Sciences

cc: Spencer G. Feldman