Eilenberg & Krause llp
11 east 44th street, 19th Floor
new york, new york 10017
Telephone: (212) 986-9700
Facsimile: (212) 986-2399
July 15, 2011
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
| Attention: | Joe McCann, Esq. |
Geoff Kruczek, Esq.
Eric Atalla, CPA
Kevin Vaughn, CPA
Preliminary Proxy Statement on Schedule 14A
Amendment No. 4
File No. 000-20580
Ladies and Gentlemen:
SyntheMed, Inc. (“SyntheMed”) is filing electronically with the Commission today Amendment No. 4 to the Preliminary Proxy Statement on Schedule 14A (the “Amended Schedule 14A”). As discussed on the telephone with Mr. McCann, the Amended Schedule 14A reflects the disclosure proposed in our letter to you of July 5, as well as certain other updating changes.
SyntheMed acknowledges that:
| · | SyntheMed is responsible for the adequacy and accuracy of the disclosure in the filing; |
| · | Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| · | SyntheMed may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Thank you for your consideration. If you have any further questions or comments, please contact me at (212) 986-9700, extension 335.
| | Very truly yours, s/Keith Moskowitz Keith Moskowitz |
Cc: SyntheMed, Inc.
Richard L. Franklin, M.D., Ph.D., Executive Chairman
