LOMBARD MEDICAL, INC.
4 Trident Park
Didcot
Oxfordshire OX 11 7HJ
United Kingdom
April 10, 2014
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Attention: Amanda Ravitz
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Lombard Medical, Inc. |
Registration Statement on Form F-1
File No. 333-194461
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Lombard Medical, Inc. (the “Registrant”) hereby withdraws its request submitted with the Commission on April 8, 2010 that requested acceleration of the effective date of its Registration Statement on Form F-1 (File No. 333-194461), as amended (the “Registration Statement”), so that it may become effective at 2:30 p.m. EST, on April 10, 2014, or as soon thereafter as practicable and instead hereby requests that the Staff accelerate the effective date of the Registration Statement so that it may become effective at 5:00 p.m. EST, on April 10, 2014, or as soon thereafter as practicable.
The Registrant hereby acknowledges that:
| (i) | should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; |
| (ii) | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and |
| (iii) | the Registrant may not assert the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Securities and Exchange Commission
April 10, 2014
Page 2
Please contact Kristian Wiggert of Covington & Burling LLP, special U.S. counsel to the Company, at +44 20 7067 2280 or kwiggert@cov.com or Brian Rosenzweig of this firm at 212-841-1108 or brozenzweig@cov.com, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Very truly yours, | ||
| LOMBARD MEDICAL, INC. | ||
| By: | /s/ IAN ARDILL | |
| Name: | Ian Ardill | |
| Title: | Chief Financial Officer | |
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