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SEC Comment Letter for PLUS THERAPEUTICS, INC. (CNSY) (CIK 0001095981) (CNSY) — Oct 4, 2016

PLUS THERAPEUTICS, INC. (CNSY) (CIK 0001095981)
Date: Oct. 4, 2016 · CIK: 0001095981 · Accession: 0000000000-16-095803

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File numbers found in text: 001-34375

Date
October 4, 2016
Author
/s/ Amanda Ravitz
Form
UPLOAD
Company
PLUS THERAPEUTICS, INC. (CNSY) (CIK 0001095981)

Letter

Mail Stop 3030 October 4, 2016 Marc H. Hedrick, MD President and Chief Executive Officer Cytori Therapeutics, Inc. 3020 Callan Road San Diego, CA 92121

Re: Cytori Therapeutics, Inc. Form 10 -K for Fiscal Year Ended December 31, 2015 Filed March 11, 2016 File No. 001-34375

Dear Dr. Hedrick :

We have completed our review of your filing . 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 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 the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Amanda Ravitz

Show Raw Text
Mail Stop 3030
October 4, 2016

Marc H. Hedrick, MD
President and Chief Executive Officer
Cytori Therapeutics, Inc.
3020 Callan Road
San Diego, CA 92121

Re: Cytori Therapeutics, Inc.
Form 10 -K for Fiscal Year Ended December 31, 2015
Filed March 11, 2016
File No. 001-34375

Dear Dr. Hedrick :

We have completed our review of your filing .  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 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 the United  States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Amanda Ravitz

 Amanda Ravitz
Assistant Director
Office of Electronics and Machinery

cc:  Jeremy Hayden, Esq.
 General Counsel