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SEC Company Response from Cryoport, (CYRX) — May 11, 2016

Cryoport, Inc.
Date: May 11, 2016 · CIK: 0001124524 · Accession: 0001144204-16-100618

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File numbers found in text: 333-210985

Date
May 11, 2016
Author
Robert Stefanovich
Form
CORRESP
Company
Cryoport, Inc.

Letter

17305 Daimler Street

Irvine, California 92614

(949) 470-2300

May 11, 2016

VIA EDGAR

Division of Corporation Finance

Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549-7010

Re: Cryoport, Inc.

Registration Statement on Form S-1

File No. 333-210985

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned Registrant hereby requests that the above-referenced Registration Statement be declared effective by the Securities and Exchange Commission (the “Commission”) at 10:00 a.m., Eastern Time, on Thursday, May 12, 2016, or as soon thereafter as practicable.

By making this request for acceleration, the undersigned hereby acknowledges and accepts its responsibilities under the Act and that the disclosure in the filing is the responsibility of the Registrant. In this regard, the undersigned acknowledges that:

1. should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

2. the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosures in the filing; and

3. the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

[SIGNATURE PAGE FOLLOWS]

Very truly yours,
CRYOPORT, INC.

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CORRESP
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filename1.htm

17305 Daimler Street

Irvine, California 92614

(949) 470-2300

May 11, 2016

VIA EDGAR

Division of Corporation Finance

Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549-7010

    Re:
    Cryoport, Inc.

    Registration Statement on Form S-1

    File No. 333-210985

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under
the Securities Act of 1933, as amended (the “Act”), the undersigned Registrant hereby requests that the above-referenced
Registration Statement be declared effective by the Securities and Exchange Commission (the “Commission”) at 10:00
a.m., Eastern Time, on Thursday, May 12, 2016, or as soon thereafter as practicable.

By making this request for acceleration, the undersigned hereby
acknowledges and accepts its responsibilities under the Act and that the disclosure in the filing is the responsibility of the
Registrant. In this regard, the undersigned acknowledges that:

1. should the Commission or the staff, acting pursuant
to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect
to the filing;

2. the action of the Commission or the staff, acting
pursuant to delegated authority, in declaring the filing effective does not relieve the Registrant from its full responsibility
for the adequacy and accuracy of the disclosures in the filing; and

3. the Registrant may not assert staff comments and
the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities
laws of the United States.

[SIGNATURE PAGE FOLLOWS]

    Very truly yours,

    CRYOPORT, INC.

    By:
    /s/ Robert Stefanovich

    Name: Robert Stefanovich

    Title: Chief Financial Officer

[SIGNATURE PAGE TO REQUEST FOR ACCELERATION]