CARDIUM THERAPEUTICS, INC.
12255 El Camino Real, Suite 250
San Diego, California 92130
December 23, 2010
Jim B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporate Finance,
Securities and Exchange Commission,
450 Fifth Street, N.W.
Washington, DC 20549
| Re: | Cardium Therapeutics, Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2009
Filed March 16, 2010
File Number: 001-33635
Dear Mr. Rosenberg:
We are corresponding regarding the Staff’s letter dated December 15, 2010 (the “Comment Letter”), relating to the above-referenced Form 10-K for the Fiscal Year Ended December 31, 2009. We will require additional time to prepare our response to the Comment Letter. We anticipate filing our response with the staff no later than January 7, 2011.
We very much appreciate the Staff’s comments. Should you have any questions, please call the undersigned at (858) 436-1000.
| Sincerely, |
/s/ Dennis M. Mulroy |
| Dennis M. Mulroy |
| Chief Financial Officer |
| cc: | James A. Mercer, III, Esq. |
