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