SEC Comment Letter for Pluri Inc. (PLUR) (CIK 0001158780) (PLUR) — May 12, 2011
Pluri Inc. (PLUR) (CIK 0001158780)
Date: May 12, 2011 · CIK: 0001158780 · Accession: 0000000000-11-029728
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File numbers found in text: 001-31392
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May 11, 2011 Yaky Yanay Chief Financial Officer (Principal Financial and Accounting Officer) Pluristem Therapeutics, Inc. MATAM Advanced Technology Park Building No. 20 Haifa, Israel 31905 Re: Pluristem Therapeutics, Inc Form 10-K for Fiscal Year Ended June 30, 2010 Filed September 21, 2010 File No. 001-31392 Dear Mr. Yanay: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, Joel Parker Accounting Branch Chief