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SEC Comment Letter for REGEN BIOLOGICS INC (CIK 0000883697) — Jun 16, 2005

REGEN BIOLOGICS INC (CIK 0000883697)
Date: June 16, 2005 · CIK: 0000883697 · Accession: 0000000000-05-030501

AI Filing Summary & Sentiment

File numbers found in text: 000-20805

Date
June 17, 2005
Author
Martin F. James
Form
UPLOAD
Company
REGEN BIOLOGICS INC (CIK 0000883697)

Letter

Mail Stop 03-06 June 17, 2005 Brion Umidi Chief Financial Officer ReGen Biologics, Inc 509 Commerce Street 1st Floor, East Wing Franklin Lakes, NJ 07417

Re: ReGen Biologics, Inc. Form 10-K for year ended December 31, 2004 Filed March 28, 2005 File No. 000-20805

Dear Mr. Umidi:

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

Sincerely,
Martin F. James
Senior Assistant Chief Accountant

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 03-06

						June 17, 2005

Brion Umidi
Chief Financial Officer
ReGen Biologics, Inc
509 Commerce Street
1st Floor, East Wing
Franklin Lakes, NJ  07417

	Re:	ReGen Biologics, Inc.
		Form 10-K for year ended December 31, 2004
		Filed March 28, 2005
		File No. 000-20805

Dear Mr. Umidi:

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

						Sincerely,

						Martin F. James
						Senior Assistant Chief Accountant

</TEXT>
</DOCUMENT>