February 6, 2015 |
BY EDGAR |
Securities and Exchange Commission |
Division of Corporation Finance |
100 F Street, NE |
Washington, DC 20549-4561 |
Attention: Tia L. Jenkins, Senior Assistant Chief Accountant |
Dear Sirs/Mesdames: |
Re: | Replicel Life Sciences, Inc. (the “Company”) | |
Form 20-F for the Year Ended December 31, 2013 | ||
Filed March 18, 2014 | ||
File No. 000-50112 |
We write on behalf of the Company in response to your letter dated January 26, 2015 with respect to the Company’s above-noted filing. The Company has compiled information to respond to your comments but the Company is currently reviewing its response with its auditors. The Company requests an extension of the deadline to complete its response. The Company expects to provide a complete response to all comments by no later than February 20, 2015.
Yours truly, | |
CLARK WILSON LLP | |
Per:“Virgil Z. Hlus” | |
Virgil Z. Hlus |
cc: | Replicel Life Sciences, Inc. |
Attention: Brooke Hurford, CA Director, Finance |