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Cardo Medical, Inc.
9701 Wilshire Blvd., Suite 1100
Beverly Hills, CA 90212
May 15, 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 for the quarter ended March 31, 2009.
Sincerely,
Cardo Medical, Inc.
Derrick Romine
Chief Financial Officer