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SEC Comment Letter for MILESTONE SCIENTIFIC INC. (MLSS) (CIK 0000855683) (MLSS) — Jan 21, 2011

MILESTONE SCIENTIFIC INC. (MLSS) (CIK 0000855683)
Date: Jan. 21, 2011 · CIK: 0000855683 · Accession: 0000000000-11-004525

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File numbers found in text: 001-14053

Date
January 21, 2011
Author
Jeffrey Jaramillo
Form
UPLOAD
Company
MILESTONE SCIENTIFIC INC. (MLSS) (CIK 0000855683)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-3030 DIVISION OF CORPORATION FINANCE January 21, 2011 Joseph D’Agostino Chief Financial Officer Milestone Scientific Inc. 220 South Orange Avenue Livingston, NJ 07039 Re: Milestone Scientific Inc. Form 10-K for the Fiscal Year ended December 31, 2009 Filed March 10, 2010 File No. 001-14053

Dear Mr. D’Agostino: We have completed our review of your fili ngs and do not have any further comments at this time. S i n c e r e l y , Jeffrey Jaramillo A c c o u n t i n g B r a n c h C h i e f

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-3030

       DIVISION OF
CORPORATION FINANCE

         January 21, 2011   Joseph D’Agostino Chief Financial Officer Milestone Scientific Inc. 220 South Orange Avenue Livingston, NJ 07039
 Re: Milestone Scientific Inc.
Form 10-K for the Fiscal Year ended December 31, 2009
  Filed March 10, 2010
File No. 001-14053

Dear Mr. D’Agostino:
  We have completed our review of your fili ngs and do not have any further comments at
this time.             S i n c e r e l y ,                    Jeffrey Jaramillo         A c c o u n t i n g  B r a n c h  C h i e f