SEC Comment Letter for Cryoport, Inc. (CYRX) (CIK 0001124524) (CYRX) — Feb 14, 2012
Cryoport, Inc. (CYRX) (CIK 0001124524)
Date: Feb. 14, 2012 · CIK: 0001124524 · Accession: 0000000000-12-008222
AI Filing Summary & Sentiment
Reasoning
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE February 13, 2012 Via Facsimile Mr. Robert S. Stefanovich Chief Financial Officer CryoPort, Inc. 20382 Barents Sea Circle Lake Forest, California 92630 RE: CryoPort, Inc. Form 10-K for the Year Ended March 31, 2011 Filed June 27, 2011 File No. 1-34632
Dear Mr. Stefanovich:
We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Rufus Decker R u f u s D e c k e r A c c o u n t i n g B r a n c h C h i e f
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
February 13, 2012
Via Facsimile
Mr. Robert S. Stefanovich
Chief Financial Officer CryoPort, Inc. 20382 Barents Sea Circle Lake Forest, California 92630
RE: CryoPort, Inc.
Form 10-K for the Year Ended March 31, 2011 Filed June 27, 2011 File No. 1-34632
Dear Mr. Stefanovich:
We have completed our review of your f iling. We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States. We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Rufus Decker
R u f u s D e c k e r
A c c o u n t i n g B r a n c h C h i e f