Unassociated Document
[WAFERGEN LETTERHEAD]
August 22, 2011
Division of Corporate Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 3030
Washington, D.C. 20549
Attention:
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Russell Mancuso
Gabriel Eckstein
Kevin Vaughn
Tara Harkins
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Re:
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WaferGen Bio-systems, Inc.
Registration Statement on Form S-1
Filed July 12, 2011
File No. 333-175507
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Dear Mr. Mancuso:
We have received your letter dated August 8, 2011 commenting on the registration statement on Form S-1 (File No. 333-175507) (the “Registration Statement”) filed by WaferGen Bio-systems, Inc. (the “Company”). We are currently in the process of compiling a response to your letter and respectfully request an extension to fully address the Staff’s comments. We expect to respond to you by September 5, 2011.
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Very truly yours,
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/s/ Don Huffman
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Don Huffman
Chief Financial Officer
WaferGen Bio-systems, Inc.
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cc: John M. Rafferty, Esq.
(Morrison & Foerster LLP)