0001104659-21-095873.txt : 20210824 0001104659-21-095873.hdr.sgml : 20210824 20210726163020 ACCESSION NUMBER: 0001104659-21-095873 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210726 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cytosorbents Corp CENTRAL INDEX KEY: 0001175151 STANDARD INDUSTRIAL CLASSIFICATION: SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841] IRS NUMBER: 980373793 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7 DEER PARK DRIVE, SUITE K CITY: MONMOUTH JUNCTION STATE: NJ ZIP: 08852 BUSINESS PHONE: 973-329-8885 MAIL ADDRESS: STREET 1: 7 DEER PARK DRIVE, SUITE K CITY: MONMOUTH JUNCTION STATE: NJ ZIP: 08852 FORMER COMPANY: FORMER CONFORMED NAME: MedaSorb Technologies CORP DATE OF NAME CHANGE: 20060807 FORMER COMPANY: FORMER CONFORMED NAME: GILDER ENTERPRISES INC DATE OF NAME CHANGE: 20020611 CORRESP 1 filename1.htm

CytoSorbents Corporation

7 Deer Park Drive, Suite K

Monmouth Junction, New Jersey 08852

July 26, 2021

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention:     Abby Adams

Re:	CytoSorbents Corporation
	Registration Statement on Form S-3
	Filed July 14, 2021
	File No. 333-257910

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, CytoSorbents Corporation (the “Company”) hereby requests acceleration of the effective date of the above referenced registration statement, as amended, so that such registration statement may become effective at 4:00 p.m. (Washington, D.C. time) on July 27, 2021, or as soon as practicable thereafter.

CYTOSORBENTS CORPORATION

By:	/s/ Dr. Phillip P. Chan
	Name:   Dr. Phillip P. Chan
	Title:     Chief Executive Officer