SEC Comment Letter for Stereotaxis, Inc. (STXS) (CIK 0001289340) (STXS) — Dec 9, 2011
Stereotaxis, Inc. (STXS) (CIK 0001289340)
Date: Dec. 9, 2011 · CIK: 0001289340 · Accession: 0000000000-11-070842
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-50884
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE December 9, 2011 Via Email Mr. Michael P. Kaminski Chief Executive Officer Stereotaxis, Inc. 4320 Forest Park Avenue, Suite 100 St. Louis, MO 63108 Re: Stereotaxis, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 11, 2011 File No. 000-50884
Dear Mr. Kaminski:
We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kevin L. Vaughn 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
December 9, 2011
Via Email
Mr. Michael P. Kaminski
Chief Executive Officer Stereotaxis, Inc. 4320 Forest Park Avenue, Suite 100 St. Louis, MO 63108
Re: Stereotaxis, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 11, 2011 File No. 000-50884
Dear Mr. Kaminski:
We have completed our review of your f ilings. We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or the filings and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States. We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi lings to be certain that the filings includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Kevin L. Vaughn
Kevin L. Vaughn
A c c o u n t i n g B r a n c h C h i e f