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SEC Comment Letter for ClearPoint Neuro, Inc. (CLPT) (CIK 0001285550) (CLPT) — Aug 24, 2016

ClearPoint Neuro, Inc. (CLPT) (CIK 0001285550)
Date: Aug. 24, 2016 · CIK: 0001285550 · Accession: 0000000000-16-089867

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 000-54575

Date
August 24, 2016
Author
/s/ Tim Buchmille r for
Form
UPLOAD
Company
ClearPoint Neuro, Inc. (CLPT) (CIK 0001285550)

Letter

Mail Stop 3030 August 24, 2016 Harold A. Hurwitz Chief Financial Officer MRI Interventions, Inc. 5 Musick Irvine, California 92618

Re: MRI Interventions, Inc. Form 10-K for the fis cal year ended December 31, 2015 Filed March 25 , 2016 File No. 000-54575

Dear Mr. Hurwitz :

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 under 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 includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Tim Buchmille r for

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Mail Stop 3030

August 24, 2016

Harold A. Hurwitz
Chief Financial Officer
MRI Interventions, Inc.
5 Musick
Irvine, California 92618

Re: MRI Interventions, Inc.
 Form 10-K for the fis cal year ended December 31, 2015
Filed March 25 , 2016
File No. 000-54575

Dear Mr. Hurwitz :

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 under 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 includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Tim Buchmille r for

Amanda Ravitz
Assistant Director
Office of Electronics and Machinery

cc: Richard Mattern, Esq.
 Bass Berry & Sims PLC