corresp

-----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, Q/AKTHu2ASjiKxM1tZ7O7F14Ap3ZEHotsEdb0tCse73ZCQmHZ3Lh1zBbnyg9fydB I46UFkEv4hcHiZ0YxdnORw== 0000950137-08-004136.txt : 20080623 0000950137-08-004136.hdr.sgml : 20080623 20080324143404 ACCESSION NUMBER: 0000950137-08-004136 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080324 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SURMODICS INC CENTRAL INDEX KEY: 0000924717 STANDARD INDUSTRIAL CLASSIFICATION: PATENT OWNERS & LESSORS [6794] IRS NUMBER: 411356149 STATE OF INCORPORATION: MN FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9924 W 74TH ST CITY: EDEN PRAIRIE STATE: MN ZIP: 55344 BUSINESS PHONE: 6128292700 MAIL ADDRESS: STREET 1: 9924 WEST 74TH ST CITY: EDEN PRAIRIE STATE: MN ZIP: 55344 FORMER COMPANY: FORMER CONFORMED NAME: BSI CORP DATE OF NAME CHANGE: 19970506 CORRESP 1 filename1.htm corresp

SurModics, Inc.
9924 West 74th Street
Eden Prairie, MN 55344

March 24, 2008

Via EDGAR

Securities and Exchange Commission
Attention: Melissa Feider
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549


Re:		SurModics, Inc. Form 10-K for the Fiscal Year Ended December 14, 2007 Filed December 14, 2007 File No. 000-23837

Dear Ms. Feider:

I am writing this letter to confirm our recent conversation regarding the deadline for SurModics, Inc.’s response to the SEC staff’s comment letter dated February 29, 2008 regarding the above-referenced filing. As we discussed, you agreed that the Company’s response would be considered timely if filed in the first week of April 2008.

We appreciate the staff’s courtesy in responding to this request.


	Very truly yours,

	Philip D. Ankeny
	Chief Financial Officer

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