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SEC Comment Letter for CRYO CELL INTERNATIONAL INC (CCEL) (CIK 0000862692) (CCEL) — Mar 30, 2005

CRYO CELL INTERNATIONAL INC (CCEL) (CIK 0000862692)
Date: March 30, 2005 · CIK: 0000862692 · Accession: 0000000000-05-014923

AI Filing Summary & Sentiment

Date
March 30, 2005
Author
Larry Spirgel
Form
UPLOAD
Company
CRYO CELL INTERNATIONAL INC (CCEL) (CIK 0000862692)

Letter

RE: Cryo-Cell International, Inc. Form 10-KSB for the fiscal year ended November 30, 2004 Filed February 25, 2005

Mrs. Jill M. Taymans Vice President, Finance Cryo-Cell International Inc. 700 Brooker Creek Blvd Suite 1800 Oldsmar, FL 34677

March 30, 2005

Dear. Mrs. Taymans:

We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments.

Sincerely,
Larry Spirgel
Assistant Director
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Show Raw Text
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<TEXT>

Mrs. Jill M. Taymans
Vice President, Finance
Cryo-Cell International Inc.
700 Brooker Creek Blvd
Suite 1800
Oldsmar, FL 34677

								March 30, 2005

RE:		Cryo-Cell International, Inc.
      Form 10-KSB for the fiscal year ended November 30, 2004
		Filed February 25, 2005

Dear. Mrs. Taymans:

	We have completed our review of your Form 10-KSB and related
filings and do not, at this time, have any further comments.

								Sincerely,

								Larry Spirgel
								Assistant Director
??

??

??

??

Mr. David A. R. Evans
Salem Communications Corporation
November 29, 2004
Page 1

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

         DIVISION OF
CORPORATION FINANCE

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