[CALYPTE BIOMEDICAL CORPORATION LOGO]
5000 Hopyard Road o Pleasanton, CA 94588
May 25, 2005
VIA EDGAR AND FACSIMILE
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549-0306
Attention: Russell Mancuso, Branch Chief
Re: Calypte Biomedical Corporation
Post-Effective Amendment No. 4 to Form SB-2 on Form S-3
File No. 333-119646
Request for Acceleration
Dear Mr. Mancuso:
Calypte Biomedical Corporation (the "Company") requests acceleration of the
effectiveness of Post-Effective Amendment No. 4 to Form SB-2 on Form S-3, File
No. 333-119646 (the "Registration Statement") to May 27, 2005 at 5:00 P.M.
Eastern Standard Time or as soon as practical thereafter.
The Company acknowledges that the disclosure in the Registration Statement is
its responsibility. The Company further acknowledges that:
o should the Securities and Exchange Commission (the "Commission") or
the staff, acting pursuant to delegated authority, declare the
Registration Statement effective, it does not foreclose the
Commission from taking any action with respect to the Registration
Statement;
o the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the Registration Statement
effective, does not relieve the Company from its full responsibility
for the adequacy and accuracy of the disclosure in the Registration
Statement; and
o the Company may not assert staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the
Commission or any person under federal securities laws of the United
States.
Very truly yours,
Calypte Biomedical Corporation
/s/ Richard D. Brounstein
-------------------------
Richard Brounstein, Executive Vice
President and Chief Financial Officer
cc: Tom Jones, Securities and Exchange Commission, Examiner
Calypte Biomedical Corporation
5000 Hopyard Road, Suite 480 | Pleasanton, CA 94588
925-730-7200 | fax 925-730-0146