Cardo Medical, Inc.
8899 Beverly Boulevard, Suite 619
Los Angeles, California 90048
March 16, 2009
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
Pursuant to the requirements of the Securities Exchange Act of 1934, we are transmitting herewith the attached Form 10-K/A for the year ended June 30, 2008.
Sincerely,
Cardo Medical, Inc.
Derrick Romine
Chief Financial Officer