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SEC Comment Letter for VivoSim Labs, INC. (VIVS) (CIK 0001497253) (VIVS) — Jun 21, 2012

VivoSim Labs, INC. (VIVS) (CIK 0001497253)
Date: June 21, 2012 · CIK: 0001497253 · Accession: 0000000000-12-032571

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 000-54621, 333-169928

Date
June 21, 2012
Author
Jennifer Riegel
Form
UPLOAD
Company
VivoSim Labs, INC. (VIVS) (CIK 0001497253)

Letter

June 21, 2012 Via E-Mail Keith Murphy Chairman of the Board, Chief Executive Officer, and President Organovo Holdings, Inc. 5871 Oberlin Drive, Suite 150 San Diego, CA 92121 Re: Organovo Holdings, Inc. Form 8-K, as amended Filed February 13, 2012 File Nos. 000-54621 and 333-169928

Dear Mr. Murphy: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,

/s/ Jennifer Riegel for Jeffrey Riedler Assistant Director

Show Raw Text
June 21, 2012
 Via E-Mail

Keith Murphy Chairman of the Board, Chief Executive Officer, and President Organovo Holdings, Inc. 5871 Oberlin Drive, Suite 150 San Diego, CA 92121
Re: Organovo Holdings, Inc.
 Form 8-K, as amended
Filed February 13, 2012 File Nos. 000-54621 and 333-169928

Dear Mr. Murphy:
We have completed our review of your f iling.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
 Sincerely,

 /s/ Jennifer Riegel for
  Jeffrey Riedler
Assistant Director