May 13, 2008
Mr. Larry Spirgel
Assistant Director
Division of Corporation Finance
United States Securities and Exchange Commission
Washington, D.C. 20549
Re: Crdentia Corp.
Form 10-KS for the Year Ended December 31, 2007
Filed March 31, 2008
File No. 000-31152
Dear Mr. Spirgel:
Further to our letter of May 8, 2008, the Company acknowledges that:
· the Company is responsible for the adequacy and accuracy of the disclosure in the filings;
· staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and
· the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
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We appreciate your review of our filing and if you have any questions about our responses, please call me at (972) 850-0780.
Sincerely,
/S/ James J. TerBeest |
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James J. TerBeest |
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Chief Financial Officer |
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[Filed on Edgar on May 13, 2008]
