SEC Comment Letter for ARBIOS SYSTEMS INC (CIK 0001138862) — Aug 16, 2005

ARBIOS SYSTEMS INC (CIK 0001138862)
Date: Aug. 16, 2005 · CIK: 0001138862 · Accession: 0000000000-05-042301

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AI Filing Summary & Sentiment

File numbers found in text: 000-32603

Date

August 16, 2005

Author

Martin F. James

Form

UPLOAD

Company

ARBIOS SYSTEMS INC (CIK 0001138862)

Letter

August 16, 2005 Via U.S. Mail and Facsimile to (310) 657-4879 Scott Hayashi Chief Financial Officer Arbios Systems, Inc. 8797 Beverly Boulevard, #206 Los Angeles, California 90048

Re: Arbios Systems, Inc. Form 10-KSB for the year ended December 31, 2004 Filed March 30, 2005 File No. 000-32603

Dear Mr. Hayashi:

We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments.

Sincerely,
Martin F. James
Senior Assistant Chief
Accountant

Show Raw Text

<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 6010

      		August 16, 2005

Via U.S. Mail and Facsimile to (310) 657-4879

Scott Hayashi
Chief Financial Officer
Arbios Systems, Inc.
8797 Beverly Boulevard, #206
Los Angeles, California 90048

Re:	Arbios Systems, Inc.
	Form 10-KSB for the year ended December 31, 2004
	Filed March 30, 2005
	File No. 000-32603

Dear Mr. Hayashi:

	We have completed our review of your Form 10-KSB and related
filings and do not, at this time, have any further comments.

								Sincerely,

								Martin F. James
								Senior Assistant Chief
Accountant

</TEXT>
</DOCUMENT>

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