SEC Comment Letter for PLUS THERAPEUTICS, INC. (CNSY) (CIK 0001095981) (CNSY) — Jul 30, 2010

PLUS THERAPEUTICS, INC. (CNSY) (CIK 0001095981)
Date: July 30, 2010 · CIK: 0001095981 · Accession: 0000000000-10-043282

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File numbers found in text: 000-32501

Date

July 30, 2010

Author

Martin James

Form

UPLOAD

Company

PLUS THERAPEUTICS, INC. (CNSY) (CIK 0001095981)

Letter

Re: Cytori Therapeutics, Inc. Form 10-K for the fiscal year ended December 31, 2009 Filed March 12, 2010 File No. 000-32501 Dear Mr. Saad: We have completed our review of your fili ngs and do not have any further comments at this time. Sincerely,

July 30, 2010

Mark E. Saad Chief Financial Officer Cytori Therapeutics, Inc. 3020 Callan Road San Diego, California 92121

Martin James Acting Assistant Director

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July 30, 2010

Mark E. Saad Chief Financial Officer Cytori Therapeutics, Inc. 3020 Callan Road
San Diego, California 92121

Re: Cytori Therapeutics, Inc.  Form 10-K for the fiscal year ended December 31, 2009
Filed March 12, 2010 File No. 000-32501
 Dear Mr. Saad:
We have completed our review of your fili ngs and do not have any further comments at
this time.
Sincerely,

Martin James Acting Assistant Director

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