Attention:
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Russell Mancuso
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Gabriel Eckstein
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Kevin Vaughn
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Tara Harkins
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Re:
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WaferGen Bio-systems, Inc.
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Registration Statement on Form S-1, Filed July 12, 2011 (as amended)
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File No. 333-175507
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Amended Request for Acceleration
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(i)
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should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
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(ii)
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the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
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(iii)
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the Registrant 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.
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Very truly yours,
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WAFERGEN BIO-SYSTEMS, INC.
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By:
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/s/ Donald Huffman
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Donald Huffman
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Office of the President and
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Chief Financial Officer
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