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SEC Company Response from BioCardia, Inc. (BCDA) (CIK 0000925741) (BCDA) — Sep 20, 2010

BioCardia, Inc. (BCDA) (CIK 0000925741)
Date: Sept. 20, 2010 · CIK: 0000925741 · Accession: 0001136261-10-000241

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Date
September 20, 2010
Author
Not clearly detected
Form
CORRESP
Company
BioCardia, Inc. (BCDA) (CIK 0000925741)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporate Finance Washington, D.C. 20549 Re: Cardo Medical, Inc. Form 10-K for the fiscal year ended December 31, 2009 Filed March 31, 2010

Dear Mr. Cascio,

In connection with our response letter, dated September 9, 2010, to the United States Securities and Exchange Commission's comment letter, dated August 25, 2010, Cardo Medical, Inc. (the "Company") acknowledges the following:

the Company is responsible for the adequacy and accuracy of the disclosure in the filing;

Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and

the Company may 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.

CARDO MEDICAL, INC.

By: /s/ Derrick Romine

Derrick Romine

Chief Financial Officer

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CORRESP
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September 20, 2010 Letter

9701 Wilshire Blvd., Suite 1100 Beverly Hills, CA 90212

T  310-274-2036

F  310-271-2632

E  info@CardoMedical.com

September 20, 2010

VIA EDGAR

Mr. Brian Cascio

   Accounting Branch Chief

   United States Securities and Exchange Commission

   Division of Corporate Finance

   100 F Street, N.E.

   Washington, D.C. 20549

Re:	Cardo Medical, Inc.

         Form 10-K for the fiscal year ended December 31, 2009

         Filed March 31, 2010

Dear Mr. Cascio,

In connection with our response letter, dated September 9, 2010, to the United States Securities and Exchange Commission's
comment letter, dated August 25, 2010, Cardo Medical, Inc. (the "Company") acknowledges the following:

the Company is responsible for the adequacy and accuracy of the disclosure in the filing;

Staff comments or changes to disclosure in response to Staff comments do not foreclose the
Commission from taking any action with respect to the filing; and

the Company may 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.

CARDO MEDICAL, INC.

By: /s/ Derrick Romine

                       Derrick Romine

                       Chief Financial Officer