SEC Comment Letter for BioCardia, Inc. (BCDA) (CIK 0000925741) (BCDA) — Jan 26, 2007
BioCardia, Inc. (BCDA) (CIK 0000925741)
Date: Jan. 26, 2007 · CIK: 0000925741 · Accession: 0000000000-07-004377
AI Filing Summary & Sentiment
File numbers found in text: 000-21419
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Mail Stop 4561 January 26, 2007 Roy Israel 990 Stewart Avenue First Floor Garden City, NY 11530 Re: ClickNsettle.com, Inc. Form 10-KSB for Fiscal Year Ended June 30, 2006 Form 10-QSB for Fiscal Qu arter Ended September 30, 2006 File No. 000-21419 Dear Mr. Israel: We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments. You may contact Yolanda Crittendon, Sta ff Accountant, at (202) 551-3472 or the undersigned at (202) 551-3413 if you have questions. Sincerely, Cicely LaMothe Accounting Branch Chief