SEC Comment Letter for PLUS THERAPEUTICS, INC. (CNSY) (CIK 0001095981) (CNSY) — Sep 24, 2014

PLUS THERAPEUTICS, INC. (CNSY) (CIK 0001095981)
Date: Sept. 24, 2014 · CIK: 0001095981 · Accession: 0000000000-14-048016

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 001-34375

Date

December 31, 2013

Author

/s/ Martin James

Form

UPLOAD

Company

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

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE September 24 , 2014 Via E -mail Marc Hedrick President & Chief Executive Officer Cytori Therapeutics, Inc. 3020 Callan Road San Diego, CA 92121

Re: Cytori Therapeutics, Inc. Form 10 -K for the Fiscal Year Ended December 31, 2013 Filed March 14, 2014 File No. 001-34375

Dear Mr. Hedrick :

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 filings and the company may not assert staff comment s as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that th e filings include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Martin James

Show Raw Text

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE
      September 24 , 2014

Via E -mail
Marc Hedrick
President &  Chief Executive Officer
Cytori Therapeutics, Inc.
3020 Callan Road
San Diego, CA 92121

 Re: Cytori Therapeutics, Inc.
Form 10 -K for the Fiscal Year Ended December 31, 2013
Filed March 14, 2014
File No. 001-34375

Dear Mr.  Hedrick :

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 filings and the
company may not assert staff comment s as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States.  We
urge all persons who are responsible for the accuracy and adequacy of the disclosure in
the filings to be certain that th e filings include the information the Securities Exchange
Act of 1934 and all applicable rules require.

Sincerely,

       /s/ Martin James

Martin James
Senior Assistant Chief Accountant

cc:  Mr. Tiago Girão  (via E -mail)

SecProbe.io