VYCOR MEDICAL, INC.
80 Orville Drive, Suite 100
Bohemia, New York 11716
October 27, 2010
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Kevin L. Vaughn, Accounting Branch Chief
Re:
Vycor Medical, Inc. (the “Company”)
Form 10-K for the Fiscal Year Ended December 31, 2009
Filed March 31, 2010
Form 10-Q for the Fiscal Quarters Ended March 31, 2010
and June 30, 2010
Filed May 12, 2010 and August 16, 2010
File No. 333-149782
Ladies and Gentlemen:
In connection with the Comment Response Letter submitted by the Company’s general counsel, Robert L. B. Diener, on October 21, 2010, on behalf of the Company, we acknowledge that:
·
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
·
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
·
the company may not assert staff comments and the declaration of effectiveness 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,
/s/ Kenneth T. Coviello
By:___________________________
Kenneth T. Coviello
Chief Executive Officer
cc:
Robert L. B. Diener
Adrian Liddell
