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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

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
June 30, 2013
Author
/s/ Bryan J. Pitko for
Form
UPLOAD
Company
Pluri Inc. (PLUR) (CIK 0001158780)

Letter

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

Show Raw Text
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