BioRestorative Therapies, Inc.
555 Heritage Drive, Suite 121
Jupiter, Florida 33458
August 25, 2011
United States Securities and Exchange Commission
450 Fifth Street N.W.
Washington, DC 20549
Re: BioRestorative Therapies, Inc. (formerly Stem Cell Assurance, Inc.)
Amendment No. 1 to Form 10 Registration Statement
Filed July 11, 2011
File No. 000-54402
Ladies and Gentlemen:
Please be advised that Amendment No. 2 to the above referenced Form 10 Registration Statement will be filed with the Commission on or before September 6, 2011.
Very truly yours,
/s/ Mark Weinreb
Mark Weinreb
Chief Executive Officer