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SEC Comment Letter for Stereotaxis, Inc. (STXS) (CIK 0001289340) (STXS) — Sep 9, 2009

Stereotaxis, Inc. (STXS) (CIK 0001289340)
Date: Sept. 9, 2009 · CIK: 0001289340 · Accession: 0000000000-09-049741

Financial Reporting Regulatory Compliance Business Model Clarity

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File numbers found in text: 000-50884

Date
September 9, 2009
Author
Kevin L. Vaughn
Form
UPLOAD
Company
Stereotaxis, Inc. (STXS) (CIK 0001289340)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3030 September 9, 2009 Mr. James M. Stolze Vice President and Chief Financial Officer Stereotaxis, Inc. 4320 Forest Park Ave., Suite 100 St. Louis, Missouri 63108 Re: Stereotaxis, Inc. Form 10-K for the Fiscal Year Ended December 31, 2008 Filed March 13, 2009 Form 8-K Dated August 6, 2009 File No. 000-50884

Dear Mr. Stolze: We have completed our review of your Form 10-K and related filings and have no further comments at this time. S i n c e r e l y , Kevin L. Vaughn A c c o u n t i n g B r a n c h C h i e f

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

  Mail Stop 3030
 September 9, 2009
 Mr. James M. Stolze Vice President and Chief Financial Officer Stereotaxis, Inc. 4320 Forest Park Ave., Suite 100 St. Louis, Missouri  63108
 Re: Stereotaxis, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2008
 Filed March 13, 2009 Form 8-K Dated August 6, 2009 File No.  000-50884

Dear Mr. Stolze:   We have completed our review of your Form 10-K and related filings and have no
further comments at this time.            S i n c e r e l y ,           Kevin L. Vaughn        A c c o u n t i n g  B r a n c h  C h i e f