SEC Comment Letter 0000000000-24-008725 to Cytosorbents Corp (CTSO) (CIK 0001175151) (CTSO)
Cytosorbents Corp (CTSO) (CIK 0001175151)
Date: July 31, 2024 · CIK: 0001175151 · Accession: 0000000000-24-008725
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File numbers found in text: 333-281062
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July 31, 2024
Phillip P. Chan
Chief Executive Officer
CytoSorbents Corporation
305 College Road East
Princeton, New Jersey 08540
Re:CytoSorbents Corporation
Registration Statement on Form S-3
Filed July 16, 2024
File No. 333-281062
Dear Phillip P. Chan:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that
the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Benjamin Richie at 202-551-7857 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:David C. Schwartz