Bioheart, Inc.
13794 NW 4th Street, Suite 212,
Sunrise, Florida 33325
October 24, 2012
VIA EDGAR
Jim B. Rosenberg
Senior Assistant Chief AccountantUnited States
Securities and Exchange Commission
Division of Corporate Finance
Washington, D.C. 20549
Re:
Re: Bioheart, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2011
Filed April 12, 2012
Form 10-Q for the Quarterly Period Ended June 30, 2012
Filed August 14, 2012
File No. 001-33718
Mr.Rosenberg:
Bioheart, Inc., a Florida corporation (the "Company"), hereby files this correspondence and states as follows:
Per our discussion, the Company shall respond to your comments of October 12, 2012 on or before twenty business days following October 12, 2012.
If you have any questions, please call me at (954) 835-1500.
Very truly yours,
/s/ Mike Tomas
Mike Tomas
Chief Executive Officer
