-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, A/RbXtePNe1ZnKiCCz5/Td2jWDEqLnVMPT81LrNTUQK0daB3JI0mBqm8nn8b8TwH H8AYcdQHXI8LrMVUeM2e6A== 0000950123-09-069041.txt : 20100125 0000950123-09-069041.hdr.sgml : 20100125 20091208093446 ACCESSION NUMBER: 0000950123-09-069041 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20091208 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SHARPS COMPLIANCE CORP CENTRAL INDEX KEY: 0000898770 STANDARD INDUSTRIAL CLASSIFICATION: HAZARDOUS WASTE MANAGEMENT [4955] IRS NUMBER: 742657168 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9350 KIRBY DRIVE STREET 2: STE 300 CITY: HOUSTON STATE: TX ZIP: 77054 BUSINESS PHONE: 713-432-0300 MAIL ADDRESS: STREET 1: 9350 KIRBY DRIVE STREET 2: STE 300 CITY: HOUSTON STATE: TX ZIP: 77054 FORMER COMPANY: FORMER CONFORMED NAME: US MEDICAL SYSTEMS INC DATE OF NAME CHANGE: 19970128 FORMER COMPANY: FORMER CONFORMED NAME: MEDICAL POLYMERS TECHNOLOGIES INC DATE OF NAME CHANGE: 19930916 CORRESP 1 filename1.htm corresp
Sharps Compliance Corp.
9220 Kirby Drive, Suite 500
Houston, Texas 77054
December 8, 2009
VIA EDGAR and Facsimile
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:   Sharps Compliance Corp.
Registration Statement on Form S-3
Registration No. 333-163073
Ladies and Gentlemen:
     The undersigned hereby requests that the effectiveness of its Registration Statement on Form S-3, as amended, (Registration No. 333-163073) be accelerated so that such Registration Statement will become effective at 9:00 a.m., Eastern Time, on December 9, 2009, or as soon thereafter as practicable.
     The undersigned acknowledges to the Securities and Exchange Commission (the “Commission”) that:
     (a) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
     (b) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the undersigned from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
     (c) the undersigned may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
     Please notify Mr. Gene G. Lewis of Fulbright & Jaworski L.L.P., counsel to Sharps Compliance Corp., at (713) 651-5161 upon effectiveness of the Registration Statement or if you have any questions regarding this request.
         
  Very truly yours,

Sharps Compliance Corp.
 		  
  By:   /s/ David P. Tusa    
    David P. Tusa   
    Executive Vice President, Chief Financial Officer and Business Development   
 

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