-----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, Wr21d9WFNOe8SM/tAeMJRUtyiu8WhsQDaD1r1USd41YbkY6hiXYmr61463raRPaU bAkamSKfa5VnN/2vdKsxtQ== 0001144204-09-011114.txt : 20090518 0001144204-09-011114.hdr.sgml : 20090518 20090226172440 ACCESSION NUMBER: 0001144204-09-011114 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090226 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


February 26, 2009

Jeffrey P. Riedler
Assistant Director
Division of Corporation Finance
Mail Stop 6010
United States Securities and Exchange Commission
Washington, DC 20549


RE:
Neuralstem, Inc. (“Issuer”)
Registration Statement on Form S-3
File No. 333-157079

Dear Mr. Riedler:

Based upon a telephone message from your staff, we were informed that the above referenced registration statement was cleared for effectiveness.  Please be advised that Neuralstem, Inc. hereby requests that the registration statement be declared effective at 1:00 p.m. EST, on Monday, March 2, 2009 or as soon as practicable thereafter.

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 the Issuer from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

3.
The Issuer 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/ John Conron  
    John Conron  
    Chief Financial Officer  
       
 
 
 
 
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