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SEC Company Response from Ernexa Therapeutics Inc. (ERNA, ERNAW) (CIK 0000748592) (ERNA) — Mar 13, 2008

Ernexa Therapeutics Inc. (ERNA, ERNAW) (CIK 0000748592)
Date: March 13, 2008 · CIK: 0000748592 · Accession: 0001193125-08-054951

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File numbers found in text: 001-11460

Referenced dates: January 28, 2008

Date
March 13, 2008
Author
Kendra Berger
Form
CORRESP
Company
Ernexa Therapeutics Inc. (ERNA, ERNAW) (CIK 0000748592)

Letter

Via Edgarlink Securities and Exchange Commission Division of Corporation Finance Attention: Re: NTN Buzztime, Inc. Form 10-K for Fiscal Year Ended December 31, 2006, filed March 16, 2007 Form 10-Q for Fiscal Quarter Ended June 30, 2007 File No. 001-11460

Dear Messrs. Spirgel, Moffatt and Ms. Kessman:

We have received your comment letter dated January 28, 2008 relating to the NTN Buzztime, Inc. filings described above and we are in the process of preparing a response. We filed correspondence with you on February 5, 2008, stating that we expected to submit a response to you on or before February 18, 2008. Per a subsequent telephone conversation, we filed a correspondence with you on February 15, 2008, extending the date of our expected response until February 25, 2008. Per our telephone conversation on March 11, 2008, we now expect to submit a response to you on or before March 20, 2008.

Yours very truly,

/s/ Kendra Berger

Kendra Berger

Chief Financial Officer

KB:lkw

cc: Kirt Shuldberg, Heller Ehrman, LLP

Show Raw Text
CORRESP
1
filename1.htm

Correspondence

 March 13, 2008

 Via
Edgarlink

 Securities and Exchange Commission

 Division of
Corporation Finance

 Mail Stop 3720

 Washington, D.C. 20549

Attention:

Mr. Larry Spirgel, Assistant Director

Mr. Kyle Moffatt, Accounting Branch Chief

Ms. Inessa Kessman, Senior Staff Accountant

Re:
NTN Buzztime, Inc.

Form 10-K for Fiscal Year Ended December 31, 2006, filed March 16, 2007

Form 10-Q for Fiscal Quarter Ended June 30, 2007

File No. 001-11460

 Dear Messrs. Spirgel, Moffatt and
Ms. Kessman:

 We have received your comment letter dated January 28, 2008 relating to the NTN Buzztime, Inc. filings described above and we are
in the process of preparing a response. We filed correspondence with you on February 5, 2008, stating that we expected to submit a response to you on or before February 18, 2008. Per a subsequent telephone conversation, we filed a
correspondence with you on February 15, 2008, extending the date of our expected response until February 25, 2008. Per our telephone conversation on March 11, 2008, we now expect to submit a response to you on or before March 20,
2008.

Yours very truly,

/s/ Kendra Berger

Kendra Berger

Chief Financial Officer

 KB:lkw

 cc: Kirt
Shuldberg, Heller Ehrman, LLP