0001144204-11-023967.txt : 20110613 0001144204-11-023967.hdr.sgml : 20110613 20110426132441 ACCESSION NUMBER: 0001144204-11-023967 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110426 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.


April 26, 2011

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

RE:
Neuralstem, Inc. (“Issuer”)
Registration Statement on Form S-3
Filed March 31, 2011
File No. 333-173221

Dear Mr. Riedler:

Based upon a telephone conversation with your staff, Neuralstem, Inc. (“Company”) is hereby requesting the above referenced registration statement be declared effective at 4:00 p.m. EST, on Tuesday, April 26, 2011 or as soon as practicable thereafter.

We hereby acknowledge that:

·     
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;

·     
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, will not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

·     
the Company 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/ I. Richard Garr  
       
   
I. Richard Garr
Chief Executive Officer