0001104659-11-000858.txt : 20110601 0001104659-11-000858.hdr.sgml : 20110601 20110107201953 ACCESSION NUMBER: 0001104659-11-000858 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20110107 FILER: COMPANY DATA: COMPANY CONFORMED NAME: OSIRIS THERAPEUTICS, INC. CENTRAL INDEX KEY: 0001360886 STANDARD INDUSTRIAL CLASSIFICATION: BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836] IRS NUMBER: 710881115 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7015 ALBERT EINSTEIN DRIVE CITY: COLUMBIA STATE: MD ZIP: 21046 BUSINESS PHONE: 443-545-1819 MAIL ADDRESS: STREET 1: 7015 ALBERT EINSTEIN DRIVE CITY: COLUMBIA STATE: MD ZIP: 21046 CORRESP 1 filename1.htm

 

 

 

Douglas M. Fox
Direct: 410.528.5505
Fax: 410.528.5650
foxd@ballardspahr.com

 

January 7, 2011

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, DC  20549

Attn:  Jim B. Rosenberg

 

 

Re:

Osiris Therapeutics, Inc.

 

Form 10-K for the fiscal year ended December 31, 2009

 

Filed March 12, 2010

 

Form 10-Q for the quarter ended September 30, 2010

 

Filed November 5, 2010

 

Definitive Proxy Statement on Schedule 14-A

 

Filed April 16, 2010

 

File No. 001-32966

 

 

Ladies and Gentlemen:

 

On behalf of Osiris Therapeutics, Inc. (the “Registrant”), we acknowledge receipt of the Staff’s letter, dated December 16, 2010, with comments related to the above-referenced filings.

 

The Registrant intends to respond to the Staff’s letter by January 17, 2010.

 

Very truly yours,

 

/s/ Douglas M. Fox

 

 

 

Douglas M. Fox

 

 

 

 

 

cc:

Philip R. Jacoby, Jr.

 

 

C. Randal Mills, Ph.D.

 

 

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