-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, HtPgSJL0J0zUS7eXeTW5ed54AMsOK1jfDY8zEbXOSnN+dGETU4PS191G7Jb0Mlvo VFF59/D7cONMiMLPZxtfVQ== 0000950134-06-001641.txt : 20060926 0000950134-06-001641.hdr.sgml : 20060926 20060201170307 ACCESSION NUMBER: 0000950134-06-001641 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060201 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CARDICA INC CENTRAL INDEX KEY: 0001178104 STANDARD INDUSTRIAL CLASSIFICATION: SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841] IRS NUMBER: 943287832 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 900 SAGINAW DRIVE CITY: REDWOOD CITY STATE: CA ZIP: 94063 BUSINESS PHONE: 650-364-9975 MAIL ADDRESS: STREET 1: 900 SAGINAW DRIVE CITY: REDWOOD CITY STATE: CA ZIP: 94063 CORRESP 1 filename1.htm corresp
 

Acceleration Request
February 1, 2006
Via Edgar and Facsimile
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop: 6010
Washington, D.C. 20549
Attention: Eduardo Aleman, Esq.
     
Re:
  Cardica, Inc.
 
  Form S-1 Registration Statement
 
  File No. 333-129497
Ladies and Gentlemen:
The undersigned registrant (the “Registrant ”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement No. 333-129497 (the “Registration Statement”) to become effective at 7:00 a.m. Eastern Standard Time on February 2, 2006 or as soon thereafter as is practicable. Pursuant to the Commission’s letter dated November 30, 2005 regarding the Registration Statement, the undersigned Registrant further 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 Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
 
    the Registrant 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.
[signature follows]

 


 

Very truly yours,
Cardica, Inc.
         
By
  /s/ Robert Y. Newell    
 
       
 
  Robert Y. Newell Chief Financial Officer    
 
       
cc:
  Nancy H. Wojtas, Esq., Cooley Godward llp    
 
  Guy Molinari, Esq., Heller Ehrman LLP    
 
  Stephen Thau, Esq., Heller Ehrman LLP    
 
  Gian Cavallini, A.G. Edwards & Sons, Inc.    
 
  John Simon, Allen & Company LLC    

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