May 9, 2011
VIA EDGAR
United States Securities
and Exchange Commission
100 F Street, NE
Mail Stop 4720
Washington, D.C. 20549
Attention: Amanda Ravitz
Assistant Director
Re: Internal Fixation Systems, Inc.
File No. 333-170008
Dear Ms. Ravitz:
We acknowledge that the adequacy and accuracy of the disclosure in our filings is our responsibility. We acknowledge that the staff comments or changes to disclosure do not foreclose the Commission from taking any action with respect to the filings. We acknowledge that the company may not assert staff comments as a defense in any proceedings initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely,
Stephen J. Dresnick, MD
President and CEO
5901 SW 74th Street Suite 408 | Tel 786 268 0995 |
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