SEC Comment Letter for EDAP TMS SA (EDAP) (CIK 0001041934) (FOCL) — Nov 30, 2006
EDAP TMS SA (EDAP) (CIK 0001041934)
Date: Nov. 30, 2006 · CIK: 0001041934 · Accession: 0000000000-06-058747
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File numbers found in text: 000-29374
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Mail Stop 6010
October 4, 2006
Thierry Turbant
Chief Financial Officer
EDAP TMS S.A.
Parc d’Activites la Poudrette-Lamartine
4/6, rue du Dauphine 69120 Vaulx-en-Velin, France
Re: EDAP TMS S.A.
Form 20-F for the Fiscal Year Ended December 31, 2005
Filed June 6, 2006
File No. 000-29374
Dear Mr. Turbant:
We have completed our review of your Form 20-F and related filings and do not, at this time, have
any further comments.
S i n c e r e l y ,
M a r t i n J a m e s
Senior Assistant Chief Accountant