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<SEC-DOCUMENT>0001362310-08-003517.txt : 20080822
<SEC-HEADER>0001362310-08-003517.hdr.sgml : 20080822

<ACCEPTANCE-DATETIME>20080702172754

<PRIVATE-TO-PUBLIC>

ACCESSION NUMBER:		0001362310-08-003517

CONFORMED SUBMISSION TYPE:	8-K/A

PUBLIC DOCUMENT COUNT:		4

CONFORMED PERIOD OF REPORT:	20080620

ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant

ITEM INFORMATION:		Financial Statements and Exhibits

FILED AS OF DATE:		20080702

DATE AS OF CHANGE:		20080707


FILER:


	COMPANY DATA:	

		COMPANY CONFORMED NAME:			ChromaDex Corp.

		CENTRAL INDEX KEY:			0001386570

		STANDARD INDUSTRIAL CLASSIFICATION:	MINING, QUARRYING OF NONMETALLIC MINERALS (NO FUELS) [1400]

		IRS NUMBER:				205339393

		STATE OF INCORPORATION:			DE

		FISCAL YEAR END:			1231



	FILING VALUES:

		FORM TYPE:		8-K/A

		SEC ACT:		1934 Act

		SEC FILE NUMBER:	000-53290

		FILM NUMBER:		08935595



	BUSINESS ADDRESS:	

		STREET 1:		10005 MUIRLANDS BLVD.

		STREET 2:		STE. G, FIRST FLOOR

		CITY:			IRVINE

		STATE:			CA

		ZIP:			92618

		BUSINESS PHONE:		949-419-0288



	MAIL ADDRESS:	

		STREET 1:		10005 MUIRLANDS BLVD.

		STREET 2:		STE. G, FIRST FLOOR

		CITY:			IRVINE

		STATE:			CA

		ZIP:			92618



	FORMER COMPANY:	

		FORMER CONFORMED NAME:	CODY RESOURCES, INC.

		DATE OF NAME CHANGE:	20070112



</SEC-HEADER>

<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>c73802e8vkza.htm
<DESCRIPTION>FORM 8-K/A
<TEXT>
<HTML>
<HEAD>
<TITLE>Filed by Bowne Pure Compliance</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<DIV
style="margin-left: 0.25in; width: 7.2in; font-family: 'Times New Roman',Times,serif">
<DIV style="font-size: 10pt">
<DIV
style="font-size: 1pt; width: 100%; border-bottom: black 2pt solid">&nbsp;</DIV>
<DIV
style="font-size: 1pt; width: 100%; border-bottom: black 1pt solid">&nbsp;</DIV>

<P style="font-size: 14pt" align="center"><B>UNITED STATES<BR>
SECURITIES AND
EXCHANGE COMMISSION<BR>
<FONT style="font-size: 12pt">Washington, D.C. 20549
</FONT></B>

<P style="font-size: 18pt" align="center"><B>FORM 8-K/A</B><BR>
<FONT
style="font-size: 10pt"><B>(Amendment No. 1)</B> </FONT>

<P style="font-size: 12pt" align="center"><B>CURRENT REPORT<BR>
Pursuant to
Section 13 or 15(d) of the Securities Exchange Act of 1934</B>

<P style="font-size: 10pt" align="center"><B>Date of Report (Date of earliest
event reported): June 20, 2008</B>

<P style="font-size: 24pt" align="center"><B>ChromaDex
Corporation<BR>
</B><FONT style="font-size: 10pt">(Exact name of registrant as
specified in its charter) </FONT>
<TABLE style="font-size: 10pt; text-align: center" cellspacing="0"
cellpadding="0" width="100%" border="0">

 <TR>
  <TD width="32%">&nbsp;</TD>
  <TD width="1%">&nbsp;</TD>
  <TD width="33%">&nbsp;</TD>
  <TD width="1%">&nbsp;</TD>
  <TD width="32%">&nbsp;</TD>
 </TR>
 <TR valign="bottom">
  <TD style="border-bottom: #000000 1px solid"><B>Delaware</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>000-53290</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>20-5339393</B></TD>
 </TR>
 <TR valign="top">
  <TD>(State or other Jurisdiction of Incorporation)</TD>
  <TD>&nbsp;</TD>
  <TD>(Commission File Number)</TD>
  <TD>&nbsp;</TD>
  <TD>(IRS Employer Identification No.)</TD>
 </TR>

</TABLE>
<TABLE style="font-size: 10pt; text-align: center" cellspacing="0"
cellpadding="0" width="100%" border="0">

 <TR>
  <TD width="49%">&nbsp;</TD>
  <TD width="1%">&nbsp;</TD>
  <TD width="49%">&nbsp;</TD>
 </TR>
 <TR valign="bottom">
  <TD style="border-bottom: #000000 1px solid"><B>10005 Muirlands
Boulevard<BR>
Suite G, First Floor<BR>
Irvine, California</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid">

<P><B>92618</B>
</TD>
 </TR>
 <TR valign="top">
  <TD>(Address of Principal Executive Offices)</TD>
  <TD>&nbsp;</TD>
  <TD>(Zip Code)</TD>
 </TR>

</TABLE>


<P style="font-size: 10pt" align="center">Registrant&#8217;s telephone number,
including area code: <B>(949) 419-0288</B>
<TABLE style="font-size: 10pt; text-align: center" cellspacing="0"
cellpadding="0" width="30%" border="0">

 <TR>
  <TD width="100%">&nbsp;</TD>
 </TR>
 <TR>
  <TD style="border-bottom: #000000 1px solid" nowrap><B>Not
Applicable<BR>
</B></TD>
 </TR>
 <TR>
  <TD nowrap>(Former name or former address if changed since last report.)</TD>
 </TR>

</TABLE>


<P style="font-size: 10pt" align="left">Check the appropriate box below if the
Form 8-K filing is intended to simultaneously satisfy the filing obligation of
the registrant under any of the following provisions:

<P style="font-size: 10pt" align="left"><FONT face="Wingdings">o</FONT> Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)<BR>
<BR>
<FONT face="Wingdings">o</FONT> Soliciting material pursuant
to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<BR>
<BR>
<FONT
face="Wingdings">o</FONT> Pre-commencement communications pursuant to Rule
14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<BR>
<BR>
<FONT
face="Wingdings">o</FONT> Pre-commencement communications pursuant to Rule
13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<BR>



<DIV
style="margin-top: 10pt; font-size: 1pt; width: 100%; border-bottom: black 1pt solid">&nbsp;</DIV>
<DIV
style="font-size: 1pt; width: 100%; border-bottom: black 2pt solid">&nbsp;</DIV>
</DIV>

<P style="font-size: 10pt" align="center">

<P style="display: none; font-size: 10pt" align="center">1
</DIV>

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<DIV
style="margin-left: 0.25in; width: 7.2in; font-family: 'Times New Roman',Times,serif">

<P style="font-size: 10pt" align="justify"><B>Explanatory Note.</B>

<P style="font-size: 10pt; text-indent: 4%" align="justify">The Registrant is
using this Form 8-K/A (Amendment No.&nbsp;1) to amend its previously filed
Current Report on Form 8-K&nbsp;filed with the SEC on June&nbsp;24, 2008 to
report events under Items 1.01, 2.01, 3.02, 4.01, 5.01, 5.02, 5.03, 5.06 and
9.01.&nbsp; The Registrant is filing this Form 8-K/A (Amendment No.&nbsp;1) to
amend Item&nbsp;4.01 &#8220;Changes in Registrant&#8217;s Certifying
Accountants&#8221; and to update Exhibit&nbsp;16.1 to confirm that there were
no disagreements or reportable events between the Registrant and its former
auditor through the date of their dismissal. Accordingly, Item&nbsp;4.01 to the
Current Report on Form 8-K is amended in its entirety as set forth below, and
Exhibit&nbsp;16.1 to the Current Report on Form 8-K is updated in its entirety
as attached hereto.

<P style="font-size: 10pt" align="center"><B>CAUTIONARY NOTICE REGARDING
FORWARD LOOKING STATEMENTS</B>

<P style="font-size: 10pt; text-indent: 4%" align="justify">This Form 8-K/A
(Amendment No.&nbsp;1) contains forward-looking statements within the meaning
of Section&nbsp;27A of the Securities Act of 1933, as amended, and
Section&nbsp;21E of the Securities Exchange Act of 1934. Forward-looking
statements reflect the current view about future events. When used in the
filings the words &#8220;anticipate,&#8221; &#8220;believe,&#8221;
&#8220;estimate,&#8221; &#8220;expect,&#8221; &#8220;future,&#8221;
&#8220;intend,&#8221; &#8220;plan&#8221; or the negative of these terms and
similar expressions as they relate to Registrant or Registrant&#8217;s
management identify forward looking statements. Such statements reflect the
current view of Registrant with respect to future events and are subject to
risks, uncertainties, assumptions and other factors (including the risks
contained in the section of this report entitled &#8220;Risk Factors&#8221;)
relating to Registrant&#8217;s industry, Registrant&#8217;s operations and
results of operations and any businesses that may be acquired by Registrant.
Should one or more of these risks or uncertainties materialize, or should the
underlying assumptions prove incorrect, actual results may differ significantly
from those anticipated, believed, estimated, expected, intended or planned.

<P style="font-size: 10pt; text-indent: 4%" align="justify">Although Registrant
believes that the expectations reflected in the forward looking statements are
reasonable, Registrant cannot guarantee future results, levels of activity,
performance or achievements. Except as required by applicable law, including
the securities laws of the United States, Registrant does not intend to update
any of the forward-looking statements to conform these statements to actual
results. The following discussion should be read in conjunction with
Registrant&#8217;s pro forma financial statements and the related notes filed
herein.

<P style="font-size: 10pt; text-indent: 4%" align="justify">In this Form 8-K/A
(Amendment No.&nbsp;1), references to &#8220;we,&#8221; &#8220;our,&#8221;
&#8220;us,&#8221; &#8220;the Company,&#8221; &#8220;our company,&#8221; the
&#8220;combined companies&#8221; or the &#8220;Registrant&#8221; for periods
after the closing of the Merger (as defined in Section&nbsp;2.01 of the Current
Form 8-K, as amended by this Form 8-K/A (Amendment No.&nbsp;1)), refer to
ChromaDex Corporation, a Delaware corporation (successor by merger with Cody
Resources, Inc., a Nevada corporation and referred to herein as
&#8220;Cody&#8221;), and ChromaDex, Inc., a California corporation
(&#8220;ChromaDex&#8221;), a wholly-owned subsidiary of Cody. All references to
&#8220;we,&#8221; &#8220;our&#8221; and &#8220;us&#8221; for periods prior to
the closing of the Merger refer to ChromaDex. All references to the
&#8220;Registrant&#8221; prior to the closing of the Merger refer to Cody.

<P style="font-size: 10pt" align="justify"><B>Item&nbsp;4.01 Changes in
Registrant&#8217;s Certifying Accountant</B>

<P style="font-size: 10pt; text-indent: 4%" align="justify">On June&nbsp;20,
2008, by action of our Board of Directors, effective upon consummation of the
Merger, we dismissed Moore &amp; Associates Chartered as our independent
accountants. Moore &amp; Associates Chartered had previously been engaged as
the principal accountant to audit our financial statements. The reason for the
dismissal of Moore &amp; Associates Chartered is that, following the
consummation of the Merger on June&nbsp;20, 2008, (i)&nbsp;the former
stockholders of ChromaDex owned a significant amount of the outstanding shares
of our capital stock and (ii)&nbsp;our primary business became the business
previously conducted by ChromaDex. The independent registered public accountant
of ChromaDex was the firm of McGladrey &amp; Pullen, LLP
(&#8220;McGladrey&#8221;). We believe that it is in our best interest to have
McGladrey continue to work with our business, and we therefore retained
McGladrey our new principal independent registered accounting firm, effective
as of June&nbsp;20, 2008. McGladrey is located at 20 North Martingale Rd., Ste
500, Schaumburg, IL 60173-2419. The decision to change accountants was approved
by our Board of Directors on June&nbsp;20, 2008.

<P style="font-size: 10pt; text-indent: 4%" align="justify">The report of Moore
&amp; Associates Chartered on our financial statements for and during the
fiscal years ending November&nbsp;30, 2006 and November&nbsp;30, 2007, did not
contain an adverse opinion or disclaimer of opinion, nor was it qualified or
modified as to uncertainty, audit scope or accounting principles, except that
the report was qualified as to our ability to continue as a going concern.

<P style="font-size: 10pt; text-indent: 4%" align="center">

<P style="display: none; font-size: 10pt" align="center">3
</DIV>

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<DIV
style="margin-left: 0.25in; width: 7.2in; font-family: 'Times New Roman',Times,serif">

<P style="font-size: 10pt" align="justify">&nbsp;

<P style="font-size: 10pt; text-indent: 4%" align="justify">From the date of
their initial engagement through June&nbsp;20, 2008, there were no
disagreements with Moore &amp; Associates Chartered on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure which, if not resolved to the satisfaction of Moore &amp; Associates
Chartered would have caused it to make reference to the matter in connection
with its reports.

<P style="font-size: 10pt; text-indent: 4%" align="justify">Through
June&nbsp;20, 2008 Cody did not consult McGladrey regarding either:
(i)&nbsp;the application of accounting principles to a specific completed or
contemplated transaction, or the type of audit opinion that might be rendered
on our financial statements; or (ii)&nbsp;any matter that was the subject of a
disagreement as defined in Item&nbsp;304(a)(1)(iv) of Regulation&nbsp;S-B.

<P style="font-size: 10pt; text-indent: 4%" align="justify">We have made the
contents of this Current Report on Form 8-K available to Moore &amp; Associates
Chartered and requested that Moore &amp; Associates Chartered furnish us a
letter addressed to the SEC as to whether Moore &amp; Associates Chartered
agrees or disagrees with, or wishes to clarify our expression of, our views, or
containing any additional information. A copy of Moore &amp; Associates
Chartered&#8217;s letter to the SEC is included as Exhibit&nbsp;16.1 to this
Current Report on Form 8-K.

<P style="font-size: 10pt" align="justify"><B>Item&nbsp;9.01 Financial
Statements and Exhibits.</B>

<P style="font-size: 10pt; text-indent: 4%" align="justify">(d)&nbsp;Exhibits:
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" cellpadding="0" width="100%"
border="0">
<!-- Begin Table Head -->

 <TR valign="bottom">
  <TD width="10%">&nbsp;</TD>
  <TD width="5%">&nbsp;</TD>
  <TD width="85%">&nbsp;</TD>
 </TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
 <TR valign="bottom">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px"><B>Exhibit</B>&nbsp;</DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">&nbsp;</TD>
 </TR>
 <TR style="font-size: 1px">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px">&nbsp;</DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">&nbsp;</TD>
 </TR>
 <TR valign="bottom">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px"><B>Number</B>&nbsp;</DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left"><B>Description</B></TD>
 </TR>
 <TR style="font-size: 1px">
  <TD style="border-top: #000000 1px solid" valign="top">
<DIV style="margin-left: 0px; text-indent: 0px">&nbsp;</DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD style="border-top: #000000 1px solid" valign="top"
align="left">&nbsp;</TD>
 </TR>
 <TR valign="bottom">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px"><br>16.1 </DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left"><br>Letter on Change in Certifying Accountant</TD>
 </TR>
<!-- End Table Body -->

</TABLE>
</DIV>

<P style="font-size: 10pt" align="center">

<P style="display: none; font-size: 10pt" align="center">4
</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV
style="margin-left: 0.25in; width: 7.2in; font-family: 'Times New Roman',Times,serif">

<P style="font-size: 10pt" align="center"><B>SIGNATURES</B>

<P style="font-size: 10pt; text-indent: 4%" align="justify">Pursuant to the
requirements of the Securities Exchange Act of 1934, the Registrant has duly
caused this report to be signed on its behalf by the undersigned hereunto duly
authorized.
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" cellpadding="0" width="100%"
border="0">
<!-- Begin Table Head -->

 <TR valign="bottom">
  <TD width="45%">&nbsp;</TD>
  <TD width="5%">&nbsp;</TD>
  <TD width="50%">&nbsp;</TD>
 </TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
 <TR valign="bottom">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px">Dated: July&nbsp;2, 2008. </DIV>
</TD>

  <TD valign="top" align="left" colspan="2">ChromaDex Corporation</TD>
 </TR>
 <TR valign="bottom">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px">&nbsp;</DIV>
</TD>
  <TD>&nbsp;
<DIV style="margin-left: 0px; text-indent: 0px">By: </DIV>
</TD>
  <TD valign="bottom" align="left">/s/ Thomas C. Varvaro</TD>
 </TR>
 <TR style="font-size: 1px">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px">&nbsp;</DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD style="border-top: #000000 1px solid" valign="top"
align="left">&nbsp;</TD>
 </TR>
 <TR valign="bottom">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px">&nbsp;</DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">Thomas C. Varvaro<br>Chief Financial Officer</TD>
 </TR>
<!-- End Table Body -->

</TABLE>
</DIV>

<P style="font-size: 10pt" align="center">

<P style="display: none; font-size: 10pt" align="center">5
</DIV>



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<DIV
style="margin-left: 0.25in; width: 7.2in; font-family: 'Times New Roman',Times,serif">


<P style="font-size: 10pt" align="center"><B>EXHIBIT INDEX</B>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" cellpadding="0" width="100%"
border="0">
<!-- Begin Table Head -->

 <TR valign="bottom">
  <TD width="10%">&nbsp;</TD>
  <TD width="5%">&nbsp;</TD>
  <TD width="85%">&nbsp;</TD>
 </TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
 <TR valign="bottom">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px"><B>Exhibit</B>&nbsp;</DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">&nbsp;</TD>
 </TR>
 <TR style="font-size: 1px">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px">&nbsp;</DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">&nbsp;</TD>
 </TR>
 <TR valign="bottom">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px"><B>Number</B>&nbsp;</DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left"><B>Description</B></TD>
 </TR>
 <TR style="font-size: 1px">
  <TD style="border-top: #000000 1px solid" valign="top">
<DIV style="margin-left: 0px; text-indent: 0px">&nbsp;</DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD style="border-top: #000000 1px solid" valign="top"
align="left">&nbsp;</TD>
 </TR>
 <TR valign="bottom">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px"><br>16.1 </DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left"><br>Letter on Change in Certifying Accountant</TD>
 </TR>
<!-- End Table Body -->

</TABLE>
</DIV>


<P style="font-size: 10pt" align="center">

<P style="display: none; font-size: 10pt" align="center">6
</DIV>
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<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>c73802exv16w1.htm
<DESCRIPTION>EXHIBIT 16.1
<TEXT>
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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.20in">


<P align="right" style="font-size: 10pt"><B>Exhibit 16.1</b>




<P align="left" style="font-size: 10pt"><B>MOORE &#038; ASSOCIATES, CHARTERED</B>
<BR>
<U><B><I>ACCOUNTANTS AND ADVISORS</I></B></U>
<BR>
<B><I>PCAOB REGISTERED</I></B>



<P align="left" style="font-size: 10pt">June&nbsp;20, 2008


<P align="left" style="font-size: 10pt">Office of Chief Accountant<br>
Securities and Exchange Commission<br>100 F Street, N.E.<br>
Washington, D.C. 20549




<P align="left" style="font-size: 10pt">
RE: Cody Resources, Inc




<P align="left" style="font-size: 10pt">We have read the statements that we understand Cody Resources, Inc will include under Item&nbsp;4 of the Form 8-K it
will file regarding the recent change of auditors. We agree with such statements made regarding our firm. We
have no basis to agree or disagree with other statements made under Item&nbsp;4.



<P align="left" style="font-size: 10pt">Sincerely,



<P align="left" style="font-size: 10pt"><B><I>/s/ Moore &#038; Associates, Chartered</I></B>


<P align="left" style="font-size: 10pt">Moore &#038; Associates, Chartered
<br>Las Vegas, Nevada


<P align="center" style="font-size: 10pt"><br><U><B><I>2675 S. JONES BLVD. SUITE 109, LAS VEGAS, NEVADA 89146 (702)&nbsp;253-7499 Fax: (702)253-7501</I></B></U>



<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt; display: none">




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end
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</DOCUMENT>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>5
<FILENAME>filename5.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>Filed by Bowne Pure Compliance</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.20in">
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head --><TR valign="bottom">
    <TD width="48%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="48%">&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><IMG src="c73802p7380201.gif" alt="(MANATT LOGO)">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><B>Scott Schwartz</B><BR>
Manatt, Phelps &#038; Phillips, LLP<BR>
Direct Dial: (202)&nbsp;585-6534<BR>
E-mail: sschwartz@manatt.com</TD>
</TR>
<!-- End Table Body --></TABLE>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head --><TR valign="bottom">
    <TD width="48%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="48%">&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">July&nbsp;2, 2008
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">Client-Matter: 28459-031</TD>
</TR>
<!-- End Table Body --></TABLE>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>VIA EDGAR</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">United States Securities and Exchange Commission<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549<BR>
Attention: Ms.&nbsp;Jenifer Gallagher

</DIV>

<DIV align="left" style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="7%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Re:</B></TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify"><B>ChromaDex Corporation
(formerly Cody Resources, Inc.);
Current Report on Form&nbsp;8-K filed on<BR> June&nbsp;24, 2008; File
No.&nbsp;000-53290 (formerly File No. 333-140056)</B></DIV></TD>
</TR>
</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Dear Ms.&nbsp;Gallagher:
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">On behalf of ChromaDex Corporation (the &#147;Company&#148;), set forth below are the Company&#146;s
responses to the Securities and Exchange Commission comment letter, dated June&nbsp;26, 2008,
referencing Item&nbsp;4.01 of the Current Report on Form 8-K filed by the Company on June&nbsp;24, 2008. We
have separately filed a Form 8-K/A (Amendment No.&nbsp;1), amending the June&nbsp;24, 2008 Form 8-K,
reflecting updated Item&nbsp;4.01 information.
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><U>Form&nbsp;8-K Filed on June&nbsp;24, 2008</U>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><U>Item&nbsp;4.01</U>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">1.&nbsp;<U>We note your disclosure indicating that you dismissed your former accountant on June&nbsp;20,
2008. Tell us why the letter provided by your former accountant and filed as Exhibit&nbsp;16 reflects a
date that precedes their date of dismissal. Please confirm to us that you dismissed your former
accountant on June&nbsp;20, 2008, and if so, request your former accountant review the disclosures you
have provided in response to Item 304(a) of Regulation&nbsp;S-B, and state in a newly dated letter
addressed to us whether it agrees with the statements you have made. If June&nbsp;20, 2008 is not the
date of dismissal, please correct your disclosures and obtain a new letter from your auditor.
Please submit your former accountant&#146;s new letter as an exhibit to the Form 8-K/A. </U>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">We hereby confirm that we dismissed our former accountant on June&nbsp;20, 2008 and have included a
newly dated letter addressed to you from our former accountants that states their agreement with
statements that we have made in Item&nbsp;4.01 of our 8-K filing. The letter is filed as Exhibit&nbsp;16.01
to the Form 8-K/A (Amendment No.&nbsp;1).
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 10pt">700 12th Street, N.W., Suite&nbsp;1100, Washington, D.C. 20005 Telephone: 202.585.6500 Fax: 202.637.1546<BR>
Albany | Los Angeles | Mexico City | New York | Orange County | Palo Alto | Sacramento | Washington, D.C.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.20in">

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><IMG src="c73802p7380201.gif" alt="(MANATT LOGO)">
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">United States Securities and Exchange Commission<BR>
July&nbsp;2, 2008<BR>
Page 2

</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">We also acknowledge, on behalf of the Company, that:
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>&#149;</B> the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>&#149;</B> staff comments or changes to disclosure in response to staff comments do not foreclose the
Commission from taking any action with respect to the filing; and
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><B>&#149;</B> 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.
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">We hope this letter and Amendment No.&nbsp;1 is responsive to your request. Do not hesitate to
call upon us should you need any additional information.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 50%">Sincerely yours,

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 50%">/s/ Scott A. Schwartz

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 50%">Scott A. Schwartz

</DIV>

<DIV align="left" style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="7%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">cc:</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">Frank L. Jaksch, Jr.<br>
Thomas C. Varvaro<br>
Bart Greenberg<br>
Craig D. Miller</DIV></TD>
</TR>
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>




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