SEC Comment Letter for CAPRICOR THERAPEUTICS, INC. (CAPR) (CIK 0001133869) (CAPR) — Aug 17, 2010
CAPRICOR THERAPEUTICS, INC. (CAPR) (CIK 0001133869)
Date: Aug. 17, 2010 · CIK: 0001133869 · Accession: 0000000000-10-047181
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File numbers found in text: 001-34058
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August 17, 2010
Joshua Kazam
Chief Executive Officer
Nile Therapeutics, Inc.
4 West 4th Ave. Suite 400
San Mateo, California 94402
Re: Nile Therapeutics, Inc. Form 10-K for the Fiscal Year Ended December 31, 2009
Filed March 3, 2010 File No. 001-34058
Dear Mr. Kazam:
We have completed our review of your f iling and do not have any further comments at
this time.
Sincerely,
Joel Parker
A c c o u n t i n g B r a n c h C h i e f