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SEC Company Response from Stereotaxis, Inc. (STXS) (CIK 0001289340) (STXS) — Dec 20, 2005

Stereotaxis, Inc. (STXS) (CIK 0001289340)
Date: Dec. 20, 2005 · CIK: 0001289340 · Accession: 0000950138-05-001187

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-129629

Date
December 20, 2005
Author
James M. Stolze
Form
CORRESP
Company
Stereotaxis, Inc. (STXS) (CIK 0001289340)

Letter

Via EDGAR and Facsimile Securities and Exchange Commission Division of Corporation Finance Washington, D,C. 20549 Attention: Jay Mumford Stereotaxis, Inc. Registration Statement on Form S-3 (No. 333-129629)

Re:

Dear Mr. Mumford:

Pursuant to Rule 461 of the General Rules and Regulations of the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the effectiveness of the above-referenced registration statement be accelerated to December 22, 2005, at 9:00 a.m., Eastern Time, or as soon thereafter as practicable.

In addition, the registrant hereby acknowledges that:

•

should the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing:

•

the action of the Commission or the staff, acting pursuant to the delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

•

the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please call Robert J. Endicott at (314) 259-2447 if you have any questions or comments. Thank you for your continued assistance.

Very truly yours,
STEREOTAXIS, INC.

Show Raw Text
CORRESP
1
filename1.htm

December 20, 2005

Via EDGAR and Facsimile

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D,C. 20549

Attention:  Jay Mumford

            Re:

            Stereotaxis, Inc. Registration Statement on Form S-3 (No. 333-129629)

Dear Mr. Mumford:

Pursuant to Rule 461 of the General Rules and Regulations of the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the effectiveness of the above-referenced registration statement be accelerated to December 22, 2005, at 9:00 a.m., Eastern Time, or as soon thereafter as practicable.

In addition, the registrant hereby acknowledges that:

            •

            should the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing:

            •

            the action of the Commission or the staff, acting pursuant to the delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

            •

            the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please call Robert J. Endicott at (314) 259-2447 if you have any questions or comments. Thank you for your continued assistance.

Very truly yours,

STEREOTAXIS, INC.

            By:

                          /s/ James M. Stolze

            Name:  James M. Stolze

            Title:  Vice President and Chief Financial Officer

Cc:  Robert J. Endicott

       James L. Nouss, Jr.

Stereotaxis, Inc. · 4041 Forest Park Avenue · St. Louis, MO · 63108 · (314) 615-6940 · (314) 615-6948 Fax