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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

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 000-29374

Date
October 4, 2006
Author
Martin James
Form
UPLOAD
Company
EDAP TMS SA (EDAP) (CIK 0001041934)

Letter

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

Show Raw Text
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