LDR Holding Corporation
13785 Research Boulevard, Suite 200
Austin, Texas 78750
July 28, 2015
VIA EDGAR
Martin James
Senior Assistant Chief Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: | LDR Holding Corporation | |
Form 10-K for the Year Ended December 31, 2014 | ||
Filed February 20, 2015 | ||
File No. 001-36095 |
Dear Mr. James:
In response to your request in the letter dated July 24, 2015 relating to the above-referenced filing on Form 10-K, LDR Holding Corporation (the “Company”) hereby acknowledges the following:
1. The Company is responsible for the adequacy and accuracy of the disclosure in the Company’s filing;
2. Comments from the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and
3. 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.
Very truly yours, | ||
LDR HOLDING CORPORATION | ||
By: | /s/ Robert McNamara | |
Robert McNamara | ||
Executive Vice President and Chief Financial Officer |
cc: Carmelo Gordian (Andrews Kurth LLP)