<SEC-DOCUMENT>0001437749-14-013351-index.html : 20141003
<SEC-HEADER>0001437749-14-013351.hdr.sgml : 20141003
<ACCEPTANCE-DATETIME>20140725144753
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001437749-14-013351
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140725

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PLC SYSTEMS INC
		CENTRAL INDEX KEY:			0000879682
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845]
		IRS NUMBER:				043153858
		STATE OF INCORPORATION:			B0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		150 COMMERCIAL STREET
		CITY:			SUNNYVALE
		STATE:			CA
		ZIP:			94086
		BUSINESS PHONE:		4085301900

	MAIL ADDRESS:	
		STREET 1:		150 COMMERCIAL STREET
		CITY:			SUNNYVALE
		STATE:			CA
		ZIP:			94086

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PLC SYSTEMS INC
		DATE OF NAME CHANGE:	19930328
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
</SEC-DOCUMENT>