SEC Comment Letter for EDAP TMS SA (EDAP) (CIK 0001041934) (FOCL) — Nov 21, 2013

EDAP TMS SA (EDAP) (CIK 0001041934)
Date: Nov. 21, 2013 · CIK: 0001041934 · Accession: 0000000000-13-063992

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

November 21, 2013

Author

/s/ Brian Cascio

Form

UPLOAD

Company

EDAP TMS SA (EDAP) (CIK 0001041934)

Letter

November 21, 2013 Via E -mail Mr. 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 Ended December 31, 2012 Filed April 2, 2013 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 laws of th e 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/ Brian Cascio

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November 21, 2013

Via E -mail
Mr. 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 Ended December 31, 2012
  Filed April 2, 2013
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 laws of th e 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/ Brian Cascio

Brian Cascio
       Accounting Branch Chief

SecProbe.io