13F-HR 1 kom13f.txt UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Form 13F Form 13F COVER PAGE Report for the Calendar Year or Quarter Ended December 31, 2007. Check here if Amendment [ ]: Amendment Number: This Amendment (Check only one): [ ] is a restatement. [ ] adds new holdings entries. Institutional Investment Manager Filing this Report: Name: KOM Capital Management, LLC Knoll Capital Management, L.P. Address: 666 Fifth Avenue 37th Floor New York, New York 10103 Form 13F File Numbers: 1) KOM Capital Management, LLC: 028-11425 2) Knoll Capital Management, L.P.: 028-11424 The institutional investment manager filing this report and the person by whom it is signed hereby represent that the person signing the report is authorized to submit it, that all information contained herein is true, correct and complete, and that it is understood that all required items, statements, schedules, lists, and tables, are considered integral parts of this form. Person Signing this Report on Behalf of Reporting Manager: Name: Patrick G. O'Neill Title: Chief Operating Officer Phone: (212) 808-7474 Signature, Place, and Date of Signing: /s/ Patrick G. O'Neill, New York, New York, February 5, 2008. Report Type (Check only one.): [X] 13F HOLDINGS REPORT. (Check here if all holdings of this reporting manager are reported in this report.) [ ] 13F NOTICE. (Check here if no holdings reported are in this report, and all holdings are reported by other reporting manager(s).) [ ] 13F COMBINATION REPORT. (Check here if a portion of the holdings for this reporting manager is reported in this report and a portion is reported by other reporting manager(s).) List of Other Managers Reporting for this Manager: NONE FORM 13F SUMMARY PAGE Report Summary: Number of Other Included Managers: 0 Form 13F Information Table Entry Total: 26 Data Records Form 13F Information Table Value Total: $239,359 -------- (x1000) List of Other Included Managers: NONE

KOM Capital Management, LLC 13F-HR