SEC Comment Letter for BioCardia, Inc. (BCDA) (CIK 0000925741) (BCDA) — Dec 17, 2019

BioCardia, Inc. (BCDA) (CIK 0000925741)
Date: Dec. 17, 2019 · CIK: 0000925741 · Accession: 0000000000-19-016508

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File numbers found in text: 000-21419

Date

December 17, 2019

Author

David McClung

Form

UPLOAD

Company

BioCardia, Inc. (BCDA) (CIK 0000925741)

Letter

December 17, 2019 David McClung Chief Financial 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, 2018 Filed April 2, 2019 File No. 000-21419 Dear Mr. McClung: 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 their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Life Sciences

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December 17, 2019
David McClung
Chief Financial 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, 2018
Filed April 2, 2019
File No. 000-21419
Dear Mr. McClung:
            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 their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Life Sciences

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