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SEC Comment Letter for ASTROTECH Corp (ASTC) (CIK 0001001907) (ASTC) — Jul 27, 2011

ASTROTECH Corp (ASTC) (CIK 0001001907)
Date: July 27, 2011 · CIK: 0001001907 · Accession: 0000000000-11-045487

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 001-34426

Date
July 27, 2011
Author
/s/ John Stickel
Form
UPLOAD
Company
ASTROTECH Corp (ASTC) (CIK 0001001907)

Letter

July 27, 2011 Via Facsimile Thomas B. Pickens, III Chief Executive Officer Astrotech Corporation 401 Congress Avenue Suite 1650 Austin, TX 78701 Re: Astrotech Corporation Form 10-K for the fiscal year ended June 30, 2010 Filed August 30, 2010 File No. 001-34426

Dear Mr. Pickens: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ John Stickel

Show Raw Text
July 27, 2011
 Via Facsimile

Thomas B. Pickens, III  Chief Executive Officer  Astrotech Corporation  401 Congress Avenue Suite 1650 Austin, TX 78701
Re: Astrotech Corporation
Form 10-K for the fiscal year ended June 30, 2010  Filed August 30, 2010
  File No. 001-34426

Dear Mr. Pickens:
 We have completed our review of your f iling.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ John Stickel

John Stickel  Attorney-Advisor