February 10, 2014
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 8-K
Filed December 27, 2013
File No. 0-32201
Bio-Matrix Scientific Group, Inc.
Amendment No. 5 to Form 10-K for Fiscal Year Ended September 30, 2012
Amendment No. 4 to Form 10-Q for Fiscal Quarter Ended
December 31, 2012
Filed December 27, 2013
Response dated December 27, 2013
File No. 0-32201
Dear Mr. Thompson and Ms. Goubadia :
An amendment to Bio-Matrix Scientific Group, Inc. Form 8-K filed December 27, 2013 addressing the comments in the Securities and Exchange Commission’s letter dated December 30, 2013 will be filed no later than February 11, 2014.
An amendment to Bio-Matrix Scientific Group, Inc.Form 10-K for Fiscal Year Ended September 30, 2012 and Form 10-Q for Fiscal Quarter Ended December 31, 2012 addressing the comments in the Securities and Exchange Commission’s letter dated January 14, 2014 will be filed no later than ten business days from the date of this response.
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
