April 8, 2014
Securities and Exchange Commission
Division of Corporate Finance
Attention: Amanda Ravitz
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Lombard Medical, Inc. |
Registration Statement on Form F-1
Confidentially submitted on January 22, 2014
Publicly Filed on March 10, 2014
Amendment No. 1 Publicly Filed on March 31, 2014
Ladies and Gentlemen:
On behalf of Lombard Medical, Inc. (“Lombard Medical” or the“Company”), we are writing to advise that we are concurrently submitting Amendment No. 2 to the Form F-1 Registration Statement, publicly filed with the Securities and Exchange Commission (the“Commission”) on March 10, 2014 (the“Amendment No. 2”).
For the benefit of the Commission, Amendment No. 2 has been filed solely to modify certain disclosures on pages 78, 79 and 80 and to file Exhibit 10.10.
If you have any questions or comments regarding Amendment No. 2 or this accompanying letter, please contact Kristian Wiggert at +44 20 7067 2280 or kwiggert@cov.com or Brian Rosenzweig of this firm at 212-841-1108 or brozenzweig@cov.com.
Very truly yours
/s/ Covington & Burling LLP
Covington & Burling LLP
