TEXT-EXTRACT 2 filename2.txt December 17, 2019 David McClung Chief Financial Officer BioCardia, Inc. 125 Shoreway Road, Suite B San Carlos, California 94070 Re: BioCardia, Inc. Form 10-K for the Fiscal Year Ended December 31, 2018 Filed April 2, 2019 File No. 000-21419 Dear Mr. McClung: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Life Sciences