SEC Company Response from Stereotaxis, Inc. (STXS) (CIK 0001289340) (STXS) — Sep 10, 2009
Stereotaxis, Inc. (STXS) (CIK 0001289340)
Date: Sept. 10, 2009 · CIK: 0001289340 · Accession: 0000950138-09-000599
AI Filing Summary & Sentiment
File numbers found in text: 000-50884, 333-161077
Referenced dates: August 24, 2009
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CORRESP
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Robert J. Endicott
Direct: (314) 259-2447
rjendicott@bryancave.com
September 10, 2009
VIA EDGAR AND FEDERAL EXPRESS
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mary Beth Breslin and Daniel Morris
Re:
Stereotaxis, Inc.
Registration Statement on Form S-3
Filed August 6, 2009
File No. 333-161077
Dear Ms. Breslin and Mr. Morris:
We are writing this letter on behalf of Stereotaxis, Inc. (the “Company”) in response to the letter, dated August 24, 2009, of the Staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “SEC”) regarding the above-referenced filing. This letter sets forth each comment of the Staff in the comment letter (italicized and numbered in accordance with the comment letter) and, following each comment, sets forth the Company’s response. Note that comment letter referred to a separate letter from the Staff, also dated August 24, 2009, setting forth certain comments to the Company’s 10-K for the Fiscal Year Ended December 31, 2008, filed March 13, 2009 and Form 8-K dated August 6, 2009 (File No. 000-50884).
Incorporation of Certain Documents by Reference, page 36
1. Please resolve all comments regarding your Exchange Act reports before request acceleration of the effective date of the registration statement.
The Company understands that it has resolved all comments with the Staff set forth in the separate letter regarding the referenced Exchange Act reports.
* * * * *
We note the Staff’s request that the Company include certain acknowledgements in any request for acceleration of effectiveness of the registration statement, and the Company will comply with such request. If you require any additional information on
SEC
September 10, 2009
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these issues, or if we can provide you with any other information which will facilitate your continued review of this filing, please advise us at your earliest convenience. You may reach me at (314) 259-2447 or by fax at (314) 552-8447.
Sincerely,
/s/ Robert J. Endicott
Robert J. Endicott
cc:
James M. Stolze (Stereotaxis, Inc.)
James L. Nouss, Jr.
Cliff Jenks