SEC Comment Letter for Capstone Holding Corp. (CAPS) (CIK 0000887151) (CAPS) — Sep 21, 2009

Capstone Holding Corp. (CAPS) (CIK 0000887151)
Date: Sept. 21, 2009 · CIK: 0000887151 · Accession: 0000000000-09-052675

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File numbers found in text: 001-33560

Date

September 21, 2009

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Capstone Holding Corp. (CAPS) (CIK 0000887151)

Letter

Via Facsimile and U.S. Mail Mail Stop 4720 September 21, 2009 Les M. Taeger Senior Vice President and Chief Financial Officer OrthoLogic Corp. 1275 West Washington Street, Suite 101 Tempe, AZ 85281

Re: OrthoLogic Corp. Form 10-K for Fiscal Year Ended December 31, 2008 File Number: 001-33560

Dear Mr. Taeger,

We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time. Sincerely,

Carlton E. Tartar Accounting Branch Chief

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Via Facsimile and U.S. Mail
Mail Stop 4720

         September 21, 2009

Les M. Taeger
Senior Vice President and Chief Financial Officer
OrthoLogic Corp.
1275 West Washington Street, Suite 101
Tempe, AZ 85281

Re: OrthoLogic Corp.
 Form 10-K for Fiscal Year Ended December 31, 2008
 File Number:  001-33560

Dear Mr. Taeger,

We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.       Sincerely,

     Carlton E. Tartar Accounting Branch Chief

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