View:
October
6, 2009
Via
EDGAR
Securities
and Exchange Commission
100 F
Street, N.W.
Washington,
D.C. 20549
Attention: John
Dana Brown
|
Re:
|
NeoStem,
Inc.
|
Registration
Statement on Form S-4
Filed
October 6, 2009
File
No. 333-160578
Ladies
and Gentlemen:
In
connection with the above-captioned Registration Statement on Form S-4, and
pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), the Company
hereby requests that the effective date of the above-mentioned Registration
Statement on Form S-4 be accelerated to 9 am on Wednesday, October 7, 2009, or
as soon thereafter as practicable.
The
Company hereby acknowledges that:
|
·
|
should
the Commission or the staff, acting pursuant to delegated authority,
declare the filing effective, it does not foreclose the Commission from
taking any action with respect to the
filing;
|
|
·
|
the
action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the filing effective, does not relieve the Company
from its full responsibility for the adequacy and accuracy of the
disclosure in the filing; and
|
|
·
|
the
Company may not assert the declaration of effectiveness as a defense in
any proceeding initiated by the Commission or any person under the federal
securities laws of the United
States.
|
Very
truly yours,
/s/
Catherine M. Vaczy
Catherine M. Vaczy
NeoStem,
Inc.