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SEC Company Response from ENDOCARDIAL SOLUTIONS INC (CIK 0000940659) — Dec 2, 2004

ENDOCARDIAL SOLUTIONS INC (CIK 0000940659)
Date: Dec. 2, 2004 · CIK: 0000940659 · Accession: 0001104659-04-038230

AI Filing Summary & Sentiment

File numbers found in text: 000-22233

Referenced dates: November 22, 2004

Date
December 2, 2004
Author
/s/ J. Robert
Form
CORRESP
Company
ENDOCARDIAL SOLUTIONS INC (CIK 0000940659)

Letter

[Letterhead of Endocardial]

December 2, 2004

Assistant Director

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549-0405

Attn: Ms. Peggy Fisher

VIA FEDERAL EXPRESS AND EDGAR

Re: Endocardial Solutions, Inc.

Preliminary Schedule 14A filed October 19, 2004

File No. 000-22233

Ladies and Gentlemen:

In connection with the response to the letter dated November 22, 2004 from Peggy Fisher, Assistant Director of the Securities and Exchange Commission (the “Commission”) relating to the above referenced filing, which is being submitted on the date hereof on our behalf by Dorsey & Whitney LLP, Endocardial Solutions, Inc. (“Endocardial”) hereby acknowledges that:

• Endocardial 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

• Endocardial 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.

Sincerely,
/s/ J. Robert
Paulson, Jr.

Show Raw Text
CORRESP
1
filename1.htm

[Letterhead
of Endocardial]

December 2, 2004

Assistant Director

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C.
20549-0405

Attn:       Ms.
Peggy Fisher

VIA
FEDERAL EXPRESS AND EDGAR

Re:   Endocardial
Solutions, Inc.

Preliminary Schedule 14A filed October 19, 2004

File No. 000-22233

Ladies and Gentlemen:

In connection with the response to the letter dated
November 22, 2004 from Peggy Fisher, Assistant Director of the Securities and
Exchange Commission (the “Commission”) relating to the above referenced filing,
which is being submitted on the date hereof on our behalf by Dorsey &
Whitney LLP, Endocardial Solutions, Inc. (“Endocardial”) hereby acknowledges
that:

•                                          Endocardial
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

•                                          Endocardial
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.

  Sincerely,

  /s/ J. Robert
  Paulson, Jr.

  Chief Financial
  Officer

cc:  Robert A.
Kuhns