June 12, 2013
United States Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Attention: Mr. William H. Thompson
Ms. Yolanda Goubadia
Re: Bio-Matrix Scientific Group, Inc..
Form 10-K for the Fiscal Year ended September 30, 2012
Filed March 6 2013
Form 10-Q for the Fiscal Quarters ended December 31, 2012 and March 31, 2013
Filed March 31, 2013 and May 17,2013
File No. 000-32201
Dear Mr. Thompson and Ms. Goubadia :
Bio-Matrix Scientific Group, Inc. (The "Company") will be responding to the comments of the Staff (the “Staff”) as set forth in its letter dated May 30, 2013 (the “Comment Letter”) relating to the abovementioned Exchange Act filings made by Bio-Matrix Scientific Group, Inc. (The "Company") on or before June 21, 2013.
The reason for the delay is due to the fact that the individual at Seale and Beers CPA ( the Company’s independent public accountant) who primarily handles the Company’s audits and reviews has been out of the country and the Company would like some time to consult with Seale and Beers CPA regarding the comments
The Company acknowledges that:
The Company is responsible for the adequacy and accuracy of the disclosure in the filing;
Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
The Company may not assert staff comments as a defense in any proceeding initiated by
Thank you for your kind assistance and the courtesies that you have extended to assist us in fulfilling our obligations under the Securities and Exchange Act of 1934. If, at any time, you have any further questions, please let us know.
Sincerely,
David R. Koos,
Chairman & CEO
