SEC Comment Letter for EDAP TMS SA (EDAP) (CIK 0001041934) (FOCL) — Nov 7, 2012

EDAP TMS SA (EDAP) (CIK 0001041934)
Date: Nov. 7, 2012 · CIK: 0001041934 · Accession: 0000000000-12-061003

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File numbers found in text: 000-29374

Date

December 31, 2011

Author

/s/ Martin James

Form

UPLOAD

Company

EDAP TMS SA (EDAP) (CIK 0001041934)

Letter

November 6 , 2012 Via E -mail Eric Soyer Chief Financial Officer EDAP TMS S.A. Parc d’Activites la Poudrette -Lamartine 4/6 Rue du Dauphiné 69120 Vaulx -en-Velin France

Re: EDAP TMS S.A. Form 20-F for the Fiscal Year E nded December 31, 2011 Filed April 26, 2012 File No. 000-29374

Dear Mr. Soyer :

We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s 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 l aws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Martin James

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November 6 , 2012

Via E -mail
Eric Soyer
Chief Financial Officer
EDAP TMS S.A.
Parc d’Activites la Poudrette -Lamartine
4/6 Rue du Dauphiné
69120 Vaulx -en-Velin
France

 Re: EDAP TMS S.A.
Form 20-F for the Fiscal Year E nded December 31, 2011
  Filed April 26, 2012
File No. 000-29374

Dear Mr. Soyer :

We have completed our review of your filings .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing s 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 l aws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include  the
information the Securities Exchange Act of 1934 and all applicable rules require.

        Sincerely,

        /s/ Martin James

        Martin James
        Senior Assistant Chief Accountant

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