SEC Company Response from MEDICALCV INC (CIK 0001144284) — May 13, 2005

MEDICALCV INC (CIK 0001144284)
Date: May 13, 2005 · CIK: 0001144284 · Accession: 0001104659-05-023190

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File numbers found in text: 333-124457

Date

May 13, 2005

Author

Not clearly detected

Form

CORRESP

Company

MEDICALCV INC (CIK 0001144284)

Letter

MEDICALCV, INC.

9725 South Robert Trail

Inver Grove Heights, MN 55077

(651) 452-3000

May 13, 2005

Via EDGAR and Facsimile (202) 942-9585

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Attn: Adélaja K. Heyliger, Esq.

Re: MedicalCV, Inc.

Pre-Effective Amendment No. 1 to Form SB-2

File No. 333-124457

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), MedicalCV, Inc. (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form SB-2 (the “Registration Statement”) be accelerated to Monday, May 16, 2005, at 5:00 p.m. (Eastern Daylight Saving Time), or as soon thereafter as practicable.

The Company is aware of its responsibilities under the Securities Act and the Securities Exchange Act of 1934, as amended, as related to the proposed public offering of the securities specified in the Registration Statement.

Very truly yours,
MedicalCV, Inc.

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CORRESP
1
filename1.htm

MEDICALCV,
INC.

9725 South Robert Trail

Inver Grove Heights, MN 55077

(651) 452-3000

May 13, 2005

Via
EDGAR and Facsimile (202) 942-9585

Securities and Exchange
Commission

450 Fifth Street, N.W.

Washington, D.C.  20549

Attn: Adélaja K.
Heyliger, Esq.

Re:     MedicalCV, Inc.

                        Pre-Effective Amendment No. 1 to Form SB-2

                        File No. 333-124457

Ladies and Gentlemen:

Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of
1933, as amended (the “Securities Act”), MedicalCV, Inc. (the “Company”) hereby
requests that the effectiveness of the above-referenced Registration
Statement on Form SB-2 (the “Registration Statement”) be accelerated to Monday,
May 16, 2005, at 5:00 p.m. (Eastern Daylight Saving Time), or as soon
thereafter as practicable.

The
Company is aware of its responsibilities under the Securities Act and the
Securities Exchange Act of 1934, as amended, as related to the proposed public
offering of the securities specified in the Registration Statement.

  Very truly yours,

  MedicalCV, Inc.

  /s/  JOHN
  H. JUNGBAUER

  John H. Jungbauer

  Vice President, Finance and

  Chief Financial Officer

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