[Dorsey & Whitney LLP Letterhead]
ROBERT A. KUHNS
(612) 340-2946
FAX (612) 340-8738
kuhns.robert@dorsey.com
March 10, 2006
Securities and Exchange Commission
100 F. Street, N.E., Room 1580
Washington D.C. 20549
Re: Restore Medical, Inc./Registration Statement on Form S-1
Gentlemen:
On behalf of Restore Medical, Inc. (the “Company”), we transmit herewith for filing under the Securities Act of 1933, as amended, a Registration Statement on Form S-1, including exhibits (the “Registration Statement”), relating to an offering of common stock by the Company for aggregate proceeds of up to $50 million.
The filing has been effected via EDGAR under the Company’s CIK No. 1350620. The registration filing fee in the amount of $5,350 has been transmitted to the Securities and Exchange Commission’s account at Mellon Bank.
If any questions should arise in connection with this submission, please call me at (612) 340-2946 or Kenneth L. Cutler at (612) 340-2740, or fax either of us at (612) 340-2868.
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| | Very truly yours,
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| | /s/ Robert A. Kuhns | |
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RAK/nc
Enclosures
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| cc: | | Kenneth L. Cutler
Mark C. Smith |
