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SEC Comment Letter for Vericel Corp (VCEL) (CIK 0000887359) (VCEL) — Oct 6, 2005

Vericel Corp (VCEL) (CIK 0000887359)
Date: Oct. 6, 2005 · CIK: 0000887359 · Accession: 0000000000-05-051462

AI Filing Summary & Sentiment

File numbers found in text: 000-22025

Date
August 11, 2005
Author
Kevin Woody
Form
UPLOAD
Company
Vericel Corp (VCEL) (CIK 0000887359)

Letter

Via Facsimile and U.S. Mail Mail Stop 6010 August 11, 2005 Mr. Alan M. Wright Senior Vice President Administrative and Financial Operations and Chief Financial Officer Aastrom Biosciences, Inc. 24 Frank Lloyd Wright Drive P.O. Box 376 Ann Arbor, MI 48106

Re: Aastrom Biosciences, Inc. Form 10-K for the fiscal year ended June 30, 2004 File No. 000-22025

Dear Mr. Wright:

We have completed our review of your Form 10-K and have no further comments at this time.

Sincerely,
Kevin Woody
Branch Chief
??

Show Raw Text
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<TEXT>

Via Facsimile and U.S. Mail
Mail Stop 6010

August 11, 2005

Mr. Alan M. Wright
Senior Vice President Administrative and Financial Operations
      and Chief Financial Officer
Aastrom Biosciences, Inc.
24 Frank Lloyd Wright Drive
P.O. Box 376
Ann Arbor, MI  48106

Re:	Aastrom Biosciences, Inc.
	Form 10-K for the fiscal year ended June 30, 2004
	File No. 000-22025

Dear Mr. Wright:

	We have completed our review of your Form 10-K and have no
further comments at this time.

								Sincerely,

								Kevin Woody
								Branch Chief
??

??

??

??

James L. Herbert
Neogen Corporation
Page 1

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