SEC Company Response from WORLD HEART CORP (CIK 0001024520) — Jul 8, 2005

WORLD HEART CORP (CIK 0001024520)
Date: July 8, 2005 · CIK: 0001024520 · Accession: 0001047469-05-019147

View on Edgar

AI Filing Summary & Sentiment

Date

June 20, 2005

Author

/s/ RICHARD JUELIS Richard Juelis

Form

CORRESP

Company

WORLD HEART CORP (CIK 0001024520)

Letter

QuickLinks -- Click here to rapidly navigate through this document

World Heart Corporation 7799 Pardee Lane Oakland, California 94621

July 8, 2005

VIA EDGAR AND FACSIMILE

Division of Corporation Finance

United States Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Re:

World Heart Corporation (the "Company")

Schedule TO-Is dated June 20, 2005

(File No. 005-50628) (the "Filing")

Ladies & Gentlemen:

The undersigned, on behalf of the Company, hereby acknowledges that:

•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.

Very truly yours,
/s/ RICHARD JUELIS Richard Juelis,

Show Raw Text

CORRESP
1
filename1.htm

QuickLinks
 -- Click here to rapidly navigate through this document

World Heart Corporation
  7799 Pardee Lane
  Oakland, California 94621

July
8, 2005

VIA EDGAR AND FACSIMILE

Division of Corporation Finance

United States Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Re:

World Heart Corporation (the "Company")

Schedule TO-Is dated June 20, 2005

(File No. 005-50628) (the "Filing")

Ladies &
Gentlemen:

        The
undersigned, on behalf of the Company, hereby acknowledges that:

•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.

Very truly yours,

/s/  RICHARD JUELIS       Richard Juelis,

Vice President, Finance and

Chief Financial Officer

World Heart Corporation

QuickLinks

World Heart Corporation 7799 Pardee Lane Oakland, California 94621

SecProbe.io