Pathfinder Cell Therapy, Inc.
12 Bow Street
Cambridge, Massachusetts 02138
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
| Attention: | Kevin L. Vaughn, Accounting Branch Chief | | |
| | | | |
| Re: | Pathfinder Cell Therapy, Inc. Form 10-K for the Fiscal Year Ended December 31, 2012 Filed April 1, 2013 File No. 000-20580 | | |
Ladies and Gentlemen:
By letter dated September 24, 2013, the staff of the Securities and Exchange Commission transmitted written comments to the above-referenced Form 10-K. Though our response is due today, please be advised that we are not yet in position to submit our response. Accordingly, we hereby request a 10 business day extension.
Thank you for your consideration. If you have any questions or comments, please contact me at 732-404-1117.
| Very truly yours, |
| |
| /s/ John M. Benson |
Name: John M. Benson |
| Title: CFO |
| Cc: | Keith Moskowitz, Esq. |
