SEC Company Response from Stereotaxis, Inc. (STXS) (CIK 0001289340) (STXS) — Dec 8, 2011
Stereotaxis, Inc. (STXS) (CIK 0001289340)
Date: Dec. 8, 2011 · CIK: 0001289340 · Accession: 0001193125-11-334764
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File numbers found in text: 000-50884
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CORRESP 1 filename1.htm Correspondence December 8, 2011 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Tara Harkins and Lynn Dicker Re: Stereotaxis, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 11, 2011 File No. 000-50884 Dear Ms. Harkins and Ms. Dicker: I am writing this letter on behalf of Stereotaxis, Inc. (the “Company”) in response to the letter, dated December 7, 2011, of the Staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) regarding the above-referenced filing. This letter sets forth the comment of the Staff in the comment letter (italicized and numbered in accordance with the comment letter) and, following the comment, sets forth the Company’s response. Form 10-K for the Year Ended December 31, 2010 General 1. Please provide the three acknowledgements included at the end of our October 27, 2011 comment letter. For your reference, we have repeated the acknowledgements below. Please note that the acknowledgements must be provided by an authorized officer of the Company. Stereotaxis, Inc • 4320 Forest Park Avenue • Suite 100 • St. Louis, MO • 63108 • (314) 678-6100 • (314) 678-6300 Fax In connection with responding to the Staff’s comments, the Company acknowledges that: • the Company is responsible for the adequacy and accuracy of the disclosure in the filing; • Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and • 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. We appreciate the Staff’s continued review and look forward to hearing from you with respect to this comment response. If you require any additional information on this issue, 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) 678-6007 or by fax at (314) 678-6110. Sincerely, /s/ Samuel W. Duggan II Samuel W. Duggan II cc: James L. Nouss, Jr. (Bryan Cave) Robert J. Endicott (Bryan Cave)