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SEC Company Response from MICRUS ENDOVASCULAR CORP (CIK 0001028318) — Jun 13, 2005

MICRUS ENDOVASCULAR CORP (CIK 0001028318)
Date: June 13, 2005 · CIK: 0001028318 · Accession: 0000950134-05-011850

AI Filing Summary & Sentiment

File numbers found in text: 333-123154

Date
June 13, 2005
Author
/s/ Robert A. Stern
Form
CORRESP
Company
MICRUS ENDOVASCULAR CORP (CIK 0001028318)

Letter

June 13, 2005

VIA EDGARLINK AND FACSIMILE

Securities and Exchange Commission

Division of Corporate Finance

Mail Stop 0306

450 Fifth Street, N.W.

Washington, DC 20549

Attn:

Peggy A. Fisher, Assistant Director

Adélaja K. Heyliger

Tara Harkins

Jay Webb

Re:

Micrus Endovascular Corporation (fka Micrus Corporation)

Registration Statement on Form S-1

File No. 333-123154

Filed on March 4, 2005, as amended April 13, 2005, May 6, 2005,

May 17, 2005, May 23, 2005 and June 10, 2005

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effectiveness of the above referenced Registration Statement, to become effective at 3:00 p.m. E.D.T., June 15, 2005, or as soon as reasonably practicable thereafter.

Sincerely,
/s/ Robert A. Stern

Show Raw Text
CORRESP
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corresp

June 13, 2005

VIA EDGARLINK AND FACSIMILE

Securities and Exchange Commission

Division of Corporate Finance

Mail Stop 0306

450 Fifth Street, N.W.

Washington, DC 20549

    Attn:

    Peggy A. Fisher, Assistant Director

    Adélaja K. Heyliger

    Tara Harkins

    Jay Webb

    Re:

    Micrus Endovascular Corporation (fka Micrus Corporation)

    Registration Statement on Form S-1

    File No. 333-123154

    Filed on March 4, 2005, as amended April 13, 2005, May 6, 2005,

    May 17, 2005, May 23,
2005 and June 10, 2005

Ladies and Gentlemen:

     Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as
amended, we hereby request acceleration of the effectiveness of the above referenced Registration
Statement, to become effective at 3:00 p.m. E.D.T., June 15, 2005, or as soon as reasonably
practicable thereafter.

    Sincerely,

    /s/ Robert A. Stern

Robert A. Stern

    Executive Vice President & Chief Financial Officer

    cc:

    Kelly N. Shiflett (The Nasdaq Stock Market)

    Glen R. Van Ligten (Orrick, Herrington & Sutcliffe LLP)

    Karen I. Calhoun (McDermott, Will & Emery)