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SEC Company Response from Stereotaxis, Inc. (STXS) (CIK 0001289340) (STXS) — Sep 8, 2009

Stereotaxis, Inc. (STXS) (CIK 0001289340)
Date: Sept. 8, 2009 · CIK: 0001289340 · Accession: 0000950138-09-000587

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 000-50884

Referenced dates: August 24, 2009

Date
September 8, 2009
Author
/s/ James M. Stolze
Form
CORRESP
Company
Stereotaxis, Inc. (STXS) (CIK 0001289340)

Letter

[Stereotaxis letterhead]

September 8, 2009

VIA EDGAR AND FACSIMILE

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Kevin L. Vaughn and Martin James

Re:

Stereotaxis, Inc.

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

Gentlemen:

Reference is made to your letter dated August 24, 2009 and that certain letter to your attention from Bryan Cave LLP dated September 3, 2009 in response thereto regarding Stereotaxis, Inc. (the “Company”) and the above-referenced filings (the “Filings”). In connection with the foregoing, the Company hereby acknowledges that (i) the Company is responsible for the adequacy and accuracy of the disclosure in the Filings; (ii) Securities and Exchange Commission (the “Commission”) staff (“Staff”) comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to such filings; and (iii) 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.

Sincerely,
/s/ James M. Stolze

Show Raw Text
CORRESP
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filename1.htm

[Stereotaxis letterhead]

September 8, 2009

VIA EDGAR AND FACSIMILE

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention:  Kevin L. Vaughn and Martin James

            Re:

            Stereotaxis, Inc.

            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

Gentlemen:

Reference is made to your letter dated August 24, 2009 and that certain letter to your attention from Bryan Cave LLP dated September 3, 2009 in response thereto regarding Stereotaxis, Inc. (the “Company”) and the above-referenced filings (the “Filings”).  In connection with the foregoing, the Company hereby acknowledges that (i) the Company is responsible for the adequacy and accuracy of the disclosure in the Filings; (ii) Securities and Exchange Commission (the “Commission”) staff (“Staff”) comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to such filings; and (iii) 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.

Sincerely,

/s/ James M. Stolze

James M. Stolze

Vice President and Chief Financial Officer

cc:  Robert J. Endicott, Esq.