SEC Comment Letter for BioCardia, Inc. (BCDA) (CIK 0000925741) (BCDA) — Aug 6, 2009
BioCardia, Inc. (BCDA) (CIK 0000925741)
Date: Aug. 6, 2009 · CIK: 0000925741 · Accession: 0000000000-09-042469
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-21419
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3030 August 5, 2009 Derrick Romine Chief Financial Officer Cardo Medical, Inc. 8899 Beverly Blvd., Suite 619 Los Angeles, CA 90048 Re: Cardo Medical, Inc. Form 10-K for the fiscal year ended December 31, 2008 Filed March 31, 2009 Form 10-K for the fiscal year ended June 30, 2008 Filed September 29, 2008 File No. 000-21419
Dear Mr. Romine: We have completed our review of your Forms 10-K and related filings and do not, at this time, have any further comments. S i n c e r e l y , B r i a n C a s c i o A c c o u n t i n g B r a n c h C h i e f
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Mail Stop 3030
August 5, 2009
Derrick Romine Chief Financial Officer Cardo Medical, Inc. 8899 Beverly Blvd., Suite 619 Los Angeles, CA 90048
Re: Cardo Medical, Inc.
Form 10-K for the fiscal year ended December 31, 2008
Filed March 31, 2009
Form 10-K for the fiscal year ended June 30, 2008 Filed September 29, 2008 File No. 000-21419
Dear Mr. Romine:
We have completed our review of your Forms 10-K and related filings
and do not, at this time, have any further comments. S i n c e r e l y , B r i a n C a s c i o A c c o u n t i n g B r a n c h C h i e f