0001144204-17-025604.txt : 20170627 0001144204-17-025604.hdr.sgml : 20170627 20170509160615 ACCESSION NUMBER: 0001144204-17-025604 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170509 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DEXTERA SURGICAL 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 FORMER COMPANY: FORMER CONFORMED NAME: CARDICA INC DATE OF NAME CHANGE: 20020719 CORRESP 1 filename1.htm

Ladenburg Thalmann & Co. Inc.

4400 Biscayne Boulevard, 14^th Floor

Miami, Florida 33137

May 9, 2017

VIA FACSIMILE AND EDGAR

U.S. Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549

	Re:	DEXTERA SURGICAL INC.
		Registration Statement on Form S-1 (Registration No. 333-216625)
		Concurrence in Acceleration Request

Ladies and Gentlemen:

Ladenburg Thalmann & Co. Inc. (“Ladenburg”), as representative of the underwriters for the referenced offering, hereby concurs in the request by Dextera Surgical Inc. that the effective date of the above-referenced registration statement be accelerated to 4:05 p.m. (Eastern Time), or as soon as practicable thereafter, on May 11, 2017, pursuant to Rule 461 under the Securities Act. Ladenburg affirms that it is aware of its obligations under the Securities Act in connection with this offering.

	Very truly yours,

	LADENBURG THALMANN & CO. INC.



	By:	/s/ Nicholas Stergis
		Name: Nicholas Stergis
		Title: Managing Director