SEC Company Response from EDAP TMS SA (EDAP) (CIK 0001041934) (FOCL) — Jul 26, 2012
EDAP TMS SA (EDAP) (CIK 0001041934)
Date: July 26, 2012 · CIK: 0001041934 · Accession: 0001171843-12-002738
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-29374
Referenced dates: July 23, 2012
Letter
Division of Corporation Finance Securities and Exchange Commission EDAP TMS S.A. Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 26, 2012 File No. 000-29374
Dear Mr. James:
We refer to the above-referenced filing of EDAP TMS S.A. (the “Company”) and to the Staff’s comment letter dated July 23, 2012. As mentioned in our telephone conversations with the Staff, the Company has begun to review the letter and prepare the responses thereto, but will require more time to respond given the necessity to consult with its external auditors and other advisors as well as due to the travel schedules of the relevant Company employees and advisors. After consultation with the Company, we therefore would like to confirm that the Company intends to reply by September 14, 2012.
We appreciate your consideration in this matter. Please do not hesitate to contact me by phone (+33.1.56.59.38.72) or email (lhesse@jonesday.com) if you have any questions.
Yours faithfully,
/s/ Linda Hesse
Linda Hesse
cc:
Kate Tillan,Assistant Chief Accountant, Securities and Exchange Commission
Kevin Kuhar, Staff Accountant, Securities and Exchange Commission
Tom Jones, Securities and Exchange Commission
Geoff Kruczek, Securities and Exchange Commission
Eric Soyer, EDAP TMS S.A.
BUREAUX : AL-KHOBAR · ATLANTA · BOSTON · BRUXELLES · CHICAGO · CLEVELAND · COLUMBUS · DALLAS · DJEDDAH
DUBAÏ · DÜSSELDORF · FRANCFORT · HONG KONG · HOUSTON · IRVINE · LONDRES · LOS ANGELES · MADRID
MEXICO · MILAN · MOSCOU · MUNICH · NEW YORK · PARIS · PÉKIN · PITTSBURGH · RIYAD · SAN DIEGO
SAN FRANCISCO · SÃO PAULO · SHANGHAÏ · SILICON VALLEY · SINGAPOUR · SYDNEY · TAÏPEI · TOKYO · WASHINGTON
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CORRESP
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corresp_072612.htm
JONES DAY
PARTNERSHIP CONSTITUEE SELON LE DROIT DE L’OHIO, USA
AVOCATS AU BARREAU DE PARIS
2, RUE SAINT-FLORENTIN · 75001 PARIS
TELEPHONE: (0)1.56.59.39.39 · FACSIMILE: (0)1.56.59.39.38 · TOQUE J 001
WWW.JONESDAY.COM
lhesse@jonesday.com
Direct Number: +33 (0) 1 56 59 38 72
July 26, 2012
BY EDGAR
Mr. Martin James
Senior Assistant Chief Accountant
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re:
EDAP TMS S.A.
Form 20-F for the Fiscal Year Ended December 31, 2011
Filed April 26, 2012
File No. 000-29374
Dear Mr. James:
We refer to the above-referenced filing of EDAP TMS S.A. (the “Company”) and to the Staff’s comment letter dated July 23, 2012. As mentioned in our telephone conversations with the Staff, the Company has begun to review the letter and prepare the responses thereto, but will require more time to respond given the necessity to consult with its external auditors and other advisors as well as due to the travel schedules of the relevant Company employees and advisors. After consultation with the Company, we therefore would like to confirm that the Company intends to reply by September 14, 2012.
We appreciate your consideration in this matter. Please do not hesitate to contact me by phone (+33.1.56.59.38.72) or email (lhesse@jonesday.com) if you have any questions.
Yours faithfully,
/s/ Linda Hesse
Linda Hesse
cc:
Kate Tillan,Assistant Chief Accountant, Securities and Exchange Commission
Kevin Kuhar, Staff Accountant, Securities and Exchange Commission
Tom Jones, Securities and Exchange Commission
Geoff Kruczek, Securities and Exchange Commission
Eric Soyer, EDAP TMS S.A.
BUREAUX : AL-KHOBAR · ATLANTA · BOSTON · BRUXELLES · CHICAGO · CLEVELAND · COLUMBUS · DALLAS · DJEDDAH
DUBAÏ · DÜSSELDORF · FRANCFORT · HONG KONG · HOUSTON · IRVINE · LONDRES · LOS ANGELES · MADRID
MEXICO · MILAN · MOSCOU · MUNICH · NEW YORK · PARIS · PÉKIN · PITTSBURGH · RIYAD · SAN DIEGO
SAN FRANCISCO · SÃO PAULO · SHANGHAÏ · SILICON VALLEY · SINGAPOUR · SYDNEY · TAÏPEI · TOKYO · WASHINGTON