SEC Comment Letter for Cryoport, Inc. (CYRX) (CIK 0001124524) (CYRX) — Jun 6, 2012
Cryoport, Inc. (CYRX) (CIK 0001124524)
Date: June 6, 2012 · CIK: 0001124524 · Accession: 0000000000-12-029363
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-180326
Referenced dates: June 5, 2012
Letter
June 6 , 2012 Via E -mail Robert Stefanovich Chief Financial Officer Cryoport, Inc. 20382 Barents Sea Circle Lake Forest, C A 92630
Re: Cryoport, Inc. Amendment No. 2 to Registration Statement on Form S-1 Filed May 18 , 2012 Response dated June 5, 2012 File No. 333-180326
Dear Mr. St efanovich :
We have reviewed your amended registration statement together with your response letter dated June 5, 2012 and have the following comments .
General
1. We note that the latest balance sheet included in the registration statement is now older than 134 days. Given that you reported a loss from continuing operations for the year ended March 31, 2011 , it does not appear that you may be able to rely on Rule 8 -08(b) o f Regulation S -X. Please advice, or otherwise, in accordance with Rule 8 -02 of Regulation S-X please provide audited financial statements for the fiscal year ended March 31, 2012 and update your prospectus by filing a pre -effective amendment to reflect th e most recent financial statements accordingly.
Please contact Sherry Haywood, Staff Attorney at (202) 551 -3345 or, in her absence, Era Anagnosti, Staff Attorney , at (202) 551 -3369 with any questions.
Sincerely,
/s/ Era Anagnosti, for
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June 6 , 2012 Via E -mail Robert Stefanovich Chief Financial Officer Cryoport, Inc. 20382 Barents Sea Circle Lake Forest, C A 92630 Re: Cryoport, Inc. Amendment No. 2 to Registration Statement on Form S-1 Filed May 18 , 2012 Response dated June 5, 2012 File No. 333-180326 Dear Mr. St efanovich : We have reviewed your amended registration statement together with your response letter dated June 5, 2012 and have the following comments . General 1. We note that the latest balance sheet included in the registration statement is now older than 134 days. Given that you reported a loss from continuing operations for the year ended March 31, 2011 , it does not appear that you may be able to rely on Rule 8 -08(b) o f Regulation S -X. Please advice, or otherwise, in accordance with Rule 8 -02 of Regulation S-X please provide audited financial statements for the fiscal year ended March 31, 2012 and update your prospectus by filing a pre -effective amendment to reflect th e most recent financial statements accordingly. Please contact Sherry Haywood, Staff Attorney at (202) 551 -3345 or, in her absence, Era Anagnosti, Staff Attorney , at (202) 551 -3369 with any questions. Sincerely, /s/ Era Anagnosti, for Pamela Long Assistant Directo r cc: Via E -mail Mark Ziebell, Esq.