[Faegre & Benson LLP Letterhead]
January 15, 2010
100 F Street, NE, Mail Stop 4631
Washington, DC 20549-3628
Attn: | John Reynolds |
Assistant Director | |
Division of Corporation Finance |
Re: | Birner Dental Management Services, Inc. | |
Form 10-K | ||
Filed March 30, 2009 | ||
File No. 000-23367 | ||
Schedule 14A | ||
Filed April 24, 2009 | ||
Supplemental Response Letter | ||
Dated November 17, 2009 |
Ladies and Gentlemen:
Reference is made to the letter dated December 10, 2009 (the “Comment Letter”) to Frederic W.J. Birner, Chief Executive Officer of Birner Dental Management Services, Inc. (the “Company”), setting forth comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) regarding the Form 10-K for the fiscal year ended December 31, 2008, the Definitive Proxy Statement on Schedule 14A and our Supplemental Response Letter dated November 17, 2009, referenced above.
On behalf of our client, Birner Dental Management Services, Inc., we previously submitted a letter dated December 23, 2009 to the Commission stating that the Company would respond to the Comment Letter by January 15, 2010. Due to continuing analysis of the comments in the Comment Letter, the Company is not able to submit a response to the Comment Letter by such date. However, we hereby submit this letter to confirm that the Company will provide a response to the Comment Letter by January 28, 2010.
Please contact me by telephone at (303) 607-3603 if you have any questions or concerns. Thank you for your time and consideration.
Very truly yours, | |
/s/ Ned A. Prusse | |
Ned A. Prusse |