| 9701 Wilshire Blvd., Suite 1100, Beverly Hills, CA 90212 |
July 31, 2009
In connection with its response to the United States Securities and Exchange Commission's comment letter, dated June 26, 2009, Cardo Medical, Inc. (the "Company") acknowledges the following:
- the Company 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
- the Company 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.
CARDO MEDICAL, INC.
By:/s/ Derrick Romine
Derrick Romine
Chief Financial Officer