SEC Comment Letter for BioCardia, Inc. (BCDA) (CIK 0000925741) (BCDA) — May 13, 2011
BioCardia, Inc. (BCDA) (CIK 0000925741)
Date: May 13, 2011 · CIK: 0000925741 · Accession: 0000000000-11-030128
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Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE May 13, 2011 Joshua B. Weingard Chief Legal Officer Cardo Medical, Inc. 7625 Hayvenhurst Avenue Suite 49 Van Nuys, California 91406 Re: Cardo Medical, Inc. Preliminary Information Statement on Schedule 14C Filed January 31, 2011 Annual Report on Form 10-K for the fiscal year ended December 31, 2010 Filed March 31, 2011 File No. 0-21419
Dear Mr. Weingard: We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our co mments do not foreclose the Commission from taking any action with respect to the filings and the company ma y not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
S i n c e r e l y ,
A m a n d a R a v i t z Assistant Director
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
May 13, 2011 Joshua B. Weingard Chief Legal Officer Cardo Medical, Inc. 7625 Hayvenhurst Avenue Suite 49 Van Nuys, California 91406
Re: Cardo Medical, Inc.
Preliminary Information Statement on Schedule 14C
Filed January 31, 2011
Annual Report on Form 10-K for the fiscal year
ended December 31, 2010 Filed March 31, 2011 File No. 0-21419
Dear Mr. Weingard:
We have completed our review of your filings. We remind you that our comments or
changes to disclosure in response to our co mments do not foreclose the Commission from
taking any action with respect to the filings and the company ma y not assert staff comments
as a defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States. We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the
information the Securities Exchange Act of 1934 and all applicable rules require.
S i n c e r e l y ,
A m a n d a R a v i t z
Assistant Director