SEC Comment Letter for Xtant Medical Holdings, Inc. (XTNT) (CIK 0001453593) (XTNT) — Oct 6, 2010
Xtant Medical Holdings, Inc. (XTNT) (CIK 0001453593)
Date: Oct. 6, 2010 · CIK: 0001453593 · Accession: 0000000000-10-059093
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File numbers found in text: 333-158426
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October 6, 2010 John Gandolfo Chief Financial Officer Bacterin Internati onal Holdings, Inc. 600 Cruiser Lane Belgrade, MT 59714 Re: Bacterin International Holdings, Inc. Item 4.01 Form 8-K Filed September 24, 2010 File No. 333-158426 Dear Mr. Gandolfo: We have completed our review of your fili ng and do not have any further comments at this time. Sincerely, James A. Allegretto Sr. Assistant Chief Accountant