SEC Comment Letter for BioCardia, Inc. (BCDA) (CIK 0000925741) (BCDA) — Sep 1, 2017
BioCardia, Inc. (BCDA) (CIK 0000925741)
Date: Sept. 1, 2017 · CIK: 0000925741 · Accession: 0000000000-17-031152
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 3030 September 1, 2017 Via E -mail Peter Altman Chief Executive Officer BioCardia, Inc. 125 Shoreway Road, Suite B San Carlos, California 94070
Re: BioCardia, Inc. Form 10 -K for the Fiscal Year Ended December 31, 2016 Filed March 30, 2017 File No. 000 -21419
Dear Dr. Altman :
We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .
Sincerely,
/s/ Martin James
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Mail Stop 3030 September 1, 2017 Via E -mail Peter Altman Chief Executive Officer BioCardia, Inc. 125 Shoreway Road, Suite B San Carlos, California 94070 Re: BioCardia, Inc. Form 10 -K for the Fiscal Year Ended December 31, 2016 Filed March 30, 2017 File No. 000 -21419 Dear Dr. Altman : We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Martin James Martin James Senior Assistant Chief Accountant Office of Electronics and Machinery