Cardo Medical, Inc.
8899 Beverly Boulevard, Suite 619
Los Angeles, California 90048
May 14, 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-Q/A for the quarter ended September 30, 2008.
Sincerely,
Cardo Medical, Inc.
Derrick Romine
Chief Financial Officer