CORRESP 1 filename1.htm

 

CARDIONET, INC.

1010 Second Avenue
San Diego, CA 92101
(619) 243-7500

 

March 14, 2008

 

VIA FACSIMILE AND EDGAR

 

Peggy Fisher, Esq.

Geoffrey Kruczek, Esq.

Division of Corporation Finance

US Securities and Exchange Commission

Mailstop 6010

100 F Street, NE

Washington, DC  20549

 

Re:                             CardioNet, Inc.

Registration Statement on Form S-1 (File No. 333-145547)

 

Dear Ms. Fisher:

 

The undersigned registrant hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 to become effective on March 17, 2008, at 4:30 p.m., Eastern Time, or as soon thereafter as is practicable.

 

In connection with this request, the Company acknowledges that:

 

                  should the Commission or the staff of the Commission (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 Staff comments and 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.

 

Until such time as it becomes effective, the above-referenced Registration Statement will continue to be subject to the delaying amendment set forth therein.

 

Very truly yours,

 

CARDIONET, INC.

 

 

/s/ Arie Cohen

 

Arie Cohen

 

President and Chief Executive Officer