-----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, AO+0zYZK2cREQkvlzTooFHwAiAeRopev2gptqAXL9EhC50zFH0IS7FciQk6hp992 VDeQtRFTTJJRZJaDVIXwEA== 0001144204-06-036356.txt : 20061128 0001144204-06-036356.hdr.sgml : 20061128 20060830131615 ACCESSION NUMBER: 0001144204-06-036356 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060830 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Neuralstem, Inc. CENTRAL INDEX KEY: 0001357459 STANDARD INDUSTRIAL CLASSIFICATION: BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836] IRS NUMBER: 522007292 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9700 GREAT SENECA HIGHWAY CITY: ROCKVILLE STATE: MD ZIP: 20850 BUSINESS PHONE: 3013664841 MAIL ADDRESS: STREET 1: 9700 GREAT SENECA HIGHWAY CITY: ROCKVILLE STATE: MD ZIP: 20850 CORRESP 1 filename1.htm Unassociated Document
NEURALSTEM, INC.
9700 GREAT SENECA HIGHWAY, SUITE 240
ROCKVILLE, MD 20850
(301) 366-4841

August 30, 2006

VIA EDGAR

Sonia Barros
United States Securities and Exchange Commission
100 F Street, NE
Washington D.C. 20549
 
RE: NEURALSTEM, INC.
  REGISTRATION STATEMENT ON FORM SB-2
  FILE NUMBER 333-132923

Dear Ms. Barros:

Based upon the conversation between Mr. Mark Brunhofer of the Commission and our attorneys on August 29, 2006, in which Mr. Brunhofer notified our attorneys that the foregoing registration statement was cleared for effectiveness, please be advised that Neuralstem, Inc. hereby requests that the registration statement be declared effective at 4:00 pm EST, or as soon as practicable thereafter, on Wednesday, August 30, 2006.

We hereby acknowledge that:

1.    
Should the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, such action will not foreclose the Commission from taking any action with respect to the filing.

2.    
The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, will not relieve Neuralstem, Inc. from its full responsibility for the adequacy and accuracy of the disclosure in the filing.

3.    
Neuralstem, Inc. 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.
 
  Very truly yours,
   
  /s/ Richard Garr
   
  Richard Garr
 
Chief Executive Officer

 
 
 
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