SEC Company Response from Stereotaxis, Inc. (STXS) (CIK 0001289340) (STXS) — Oct 26, 2007
Stereotaxis, Inc. (STXS) (CIK 0001289340)
Date: Oct. 26, 2007 · CIK: 0001289340 · Accession: 0000950138-07-000852
AI Filing Summary & Sentiment
Reasoning
Referenced dates: October 12, 2007
Letter
VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Attention: Kaitlin Tillan, Assistant Chief Accountant RE: Stereotaxis, Inc. Form 10-K for the fiscal year ended December 31, 2006 Filed March 13, 2007 Form 10-Q for the quarter ended June 30, 2007 File No. 0-50884
Dear Ms. Tillan:
This letter sets forth the response of Stereotaxis, Inc. (the “Company”) to the comment of the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) contained in your letter dated October 12, 2007 regarding the Staff’s review of the Company’s Form 10-K for the fiscal year ended December 31, 2006, filed March 13, 2007 and the Company’s Form 10-Q for the quarter ended June 30, 2007, filed August 9, 2007.
Form 10-Q for the Quarterly Period Ended June 30, 2007
Financial Information, page 3
Revenue Recognition, page 6
1.
Please refer to prior comment 15. Please disclose, similar to your response, that you changed how you applied SAB 104 and EITF 00-21, why you made the change, and when you made the change.
Commencing with the Form 10-Q for the quarter ended September 30, 2007, the Company will provide the requested disclosure, consistent with the Company’s response to prior comment 15.
* * * * *
Ms. Kaitlin Tillan
Securities and Exchange Commission
October 26, 2007
Page 2
Please direct any additional questions or comments to my attention at (314) 678-6105. My fax number is (314) 678-6110.
Sincerely,
/s/ James M. Stolze
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CORRESP
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DIGITAL SOLUTIONS FOR INTERVENTIONAL MEDICINE
October 26, 2007
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Attention: Kaitlin Tillan, Assistant Chief Accountant
100 F Street N.E.
Washington, D.C. 20549
RE:
Stereotaxis, Inc.
Form 10-K for the fiscal year ended December 31, 2006
Filed March 13, 2007
Form 10-Q for the quarter ended June 30, 2007
File No. 0-50884
Dear Ms. Tillan:
This letter sets forth the response of Stereotaxis, Inc. (the “Company”) to the comment of the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) contained in your letter dated October 12, 2007 regarding the Staff’s review of the Company’s Form 10-K for the fiscal year ended December 31, 2006, filed March 13, 2007 and the Company’s Form 10-Q for the quarter ended June 30, 2007, filed August 9, 2007.
Form 10-Q for the Quarterly Period Ended June 30, 2007
Financial Information, page 3
Revenue Recognition, page 6
1.
Please refer to prior comment 15. Please disclose, similar to your response, that you changed how you applied SAB 104 and EITF 00-21, why you made the change, and when you made the change.
Commencing with the Form 10-Q for the quarter ended September 30, 2007, the Company will provide the requested disclosure, consistent with the Company’s response to prior comment 15.
* * * * *
Ms. Kaitlin Tillan
Securities and Exchange Commission
October 26, 2007
Page 2
Please direct any additional questions or comments to my attention at (314) 678-6105. My fax number is (314) 678-6110.
Sincerely,
/s/ James M. Stolze
James M. Stolze
Vice President and Chief Financial Officer
cc:
Bevil J. Hogg
Ruth Saphian
Amy Smith
James L. Nouss, Jr.
Robert J. Endicott