0001368993-11-000029.txt : 20111230 0001368993-11-000029.hdr.sgml : 20111230 20111102165619 ACCESSION NUMBER: 0001368993-11-000029 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20111102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WaferGen Bio-systems, Inc. CENTRAL INDEX KEY: 0001368993 STANDARD INDUSTRIAL CLASSIFICATION: LABORATORY ANALYTICAL INSTRUMENTS [3826] IRS NUMBER: 900416683 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7400 PASEO PADRE PARKWAY CITY: FREMONT STATE: CA ZIP: 94555 BUSINESS PHONE: (510) 651-4450 MAIL ADDRESS: STREET 1: 7400 PASEO PADRE PARKWAY CITY: FREMONT STATE: CA ZIP: 94555 FORMER COMPANY: FORMER CONFORMED NAME: La Burbuja Cafe, Inc. DATE OF NAME CHANGE: 20060714 CORRESP 1 filename1.htm acceleration_request-2.htm
WAFERGEN BIO-SYSTEMS, INC.
7400 Paseo Padre Parkway
Fremont, CA 94555
(510) 651-4450


November 2, 2011


VIA EDGAR

Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 3030
Washington, D.C. 20549

Attention:
Russell Mancuso
 
Gabriel Eckstein
 
Kevin Vaughn
 
Tara Harkins
   
Re:
WaferGen Bio-systems, Inc.
 
Registration Statement on Form S-1, Filed July 12, 2011 (as amended)
 
File No. 333-175507
 
Amended Request for Acceleration
 
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned registrant, WaferGen Bio-systems, Inc. (the “Registrant”), hereby requests that the above-referenced Registration Statement be declared effective at 9:00 a.m. (Eastern Time), on November 4, 2011, or as soon as practicable.  This is an amended acceleration request and replaces the Registrant's request filed on November 2, 2011.
 
The Registrant hereby acknowledges that:

 
(i)
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;

 
(ii)
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

 
(iii)
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.

Please advise John M. Rafferty of Morrison & Foerster LLP at (415) 268-6897 when the order permitting such Registration Statement to become effective is issued.

   
Very truly yours,
     
   
WAFERGEN BIO-SYSTEMS, INC.
     
     
 
By:
 /s/ Donald Huffman
  
   
Donald Huffman
   
Office of the President and
   
Chief Financial Officer