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| Douglas M. Fox |
January 7, 2011
United States Securities and Exchange Commission Division of Corporation Finance 100 F Street NE Washington, DC 20549 Attn: Jim B. Rosenberg |
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Re: | Osiris Therapeutics, Inc. | |
| Form 10-K for the fiscal year ended December 31, 2009 | |
| Filed March 12, 2010 | |
| Form 10-Q for the quarter ended September 30, 2010 | |
| Filed November 5, 2010 | |
| Definitive Proxy Statement on Schedule 14-A | |
| Filed April 16, 2010 | |
| File No. 001-32966 |
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Ladies and Gentlemen:
On behalf of Osiris Therapeutics, Inc. (the “Registrant”), we acknowledge receipt of the Staff’s letter, dated December 16, 2010, with comments related to the above-referenced filings.
The Registrant intends to respond to the Staff’s letter by January 17, 2010.
Very truly yours,
/s/ Douglas M. Fox |
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Douglas M. Fox |
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cc: | Philip R. Jacoby, Jr. |
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| C. Randal Mills, Ph.D. |
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