[WAFERGEN LETTERHEAD]
August 22, 2011
Division of Corporate Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 3030
Washington, D.C. 20549
Attention: | Russell Mancuso Gabriel Eckstein Kevin Vaughn Tara Harkins |
Re: | WaferGen Bio-systems, Inc. Registration Statement on Form S-1 Filed July 12, 2011 File No. 333-175507 |
Dear Mr. Mancuso:
We have received your letter dated August 8, 2011 commenting on the registration statement on Form S-1 (File No. 333-175507) (the “Registration Statement”) filed by WaferGen Bio-systems, Inc. (the “Company”). We are currently in the process of compiling a response to your letter and respectfully request an extension to fully address the Staff’s comments. We expect to respond to you by September 5, 2011.
Very truly yours, | |
/s/ Don Huffman | |
Don Huffman Chief Financial Officer WaferGen Bio-systems, Inc. |
cc: John M. Rafferty, Esq.
(Morrison & Foerster LLP)