SEC Comment Letter for BioCardia, Inc. (BCDA) (CIK 0000925741) (BCDA) — Mar 24, 2005

BioCardia, Inc. (BCDA) (CIK 0000925741)
Date: March 24, 2005 · CIK: 0000925741 · Accession: 0000000000-05-013768

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File numbers found in text: 000-21419

Date

March 24, 2005

Author

Kathleen Collins

Form

UPLOAD

Company

BioCardia, Inc. (BCDA) (CIK 0000925741)

Letter

March 24, 2005 VIA USMAIL and FAX (516) 794-8518 Mail Stop 0409 Ms. Patricia Giuliani-Rheaume Vice President, Chief Financial Officer and Treasurer clickNsettle.com, Inc. 990 Stewart Avenue, Suite 140 Garden City, NY 11530

Re: clickNsettle.com, Inc. Form 10-KSB for the year ended 6/30/2004 File No. 000-21419

Dear Ms. Patricia Giuliani-Rheaume:

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

Sincerely,
Kathleen Collins
Branch Chief

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

March 24, 2005

VIA USMAIL and FAX (516) 794-8518
Mail Stop 0409

Ms. Patricia Giuliani-Rheaume
Vice President, Chief Financial Officer and Treasurer
clickNsettle.com, Inc.
990 Stewart Avenue, Suite 140
Garden City, NY 11530

Re:	clickNsettle.com, Inc.
Form 10-KSB for the year ended 6/30/2004
File No. 000-21419

Dear Ms. Patricia Giuliani-Rheaume:

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

							Sincerely,

Kathleen Collins
Branch Chief

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</TEXT>
</DOCUMENT>

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