Angel Acquisition Corp (fka AGEL)

[elguapo3421]

I'm not sure if anyone has seen or posted this but I ran across it today. I am not even sure what it means, but maybe smarter people than me can translate. It was posted on the SEC site on December 20, 2011.

Michael Edwards
Chief Executive Officer and Chief Financial Officer
Biogeron, Inc.
F/K/A Angel Acquisition Corp.
1802 N. Carson Street
Suite 212-3018
Carson City, Nevada 89701

Re: Angel Acquisition Corp.
Form 10-K
Filed April 11, 2011
File No. 000-32829

Dear Mr. Edwards:

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

/s/ Kevin Woody

Kevin Woody
Accounting Branch Chief

http://www.sec.gov/Archives/edgar/data/1082822/000000000011072862/0000000000-11-072862-index.htm