May 5, 2008
Mr. Andrew Mew
Senior Staff Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
Washington, D.C. 20549
Re: | Crdentia Corp. |
| Form 10-K for the Year Ended December 31, 2007 |
| Filed March 31, 2008 |
File No. | 000-31152 |
Dear Mr. Mew:
Further to your telephone conversation today with David Fortune of our office, we are requesting an extension of 10 working days for our response to your letter of April 25, 2008. We shall provide our response on or before May 16, 2008.
Sincerely,
/s/ James J. TerBeest
James J. TerBeest
Chief Financial Officer
[Filed on Edgar on May 5, 2008]