SEC Comment Letter for Pluri Inc. (PLUR) (CIK 0001158780) (PLUR) — Apr 3, 2014
Pluri Inc. (PLUR) (CIK 0001158780)
Date: April 3, 2014 · CIK: 0001158780 · Accession: 0000000000-14-016832
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April 3 , 2014 Via E -mail Yaky Yanay Executive Vice President, Chief Financial Officer and Secretary Pluristem Therapeutics, Inc. MATAM Advanced Technology Park Building No. 5 Haifa, Israel 31905 Re: Pluristem Therapeutics, Inc. Form 10 -K for t he Fiscal year Ended June 30, 2013 Filed September 11 , 2013 File No. 001 -31392 Dear Mr. Yanay : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person u nder the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Bryan J. Pitko for Jeffrey P. Riedler Assistant Director