Unassociated Document
Arbios
Systems, Inc.
1050
Winter Street, Suite 1000
Waltham,
MA 02451
VIA
EDGAR
Securities
and Exchange Commission
Division
of Corporation Finance
100
F
Street N.E.
Washington,
D.C. 20549
Attention:
Geoffrey Kruczek
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Re:
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Arbios
Systems, Inc.
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Registration
Statement on Form S-1 (SEC File No.
333-150498)
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Ladies
and Gentlemen:
Arbios
Systems, Inc., a Delaware corporation (the “Company”), hereby formally requests
that the Company’s acceleration request dated May 7, 2008 be
withdrawn.
Please
call Daniel T. Kajunski, Esq., of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo,
P.C., counsel to the Company, at (617) 542-6000 with any comments or questions
regarding this matter.
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Very
truly
yours, |
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ARBIOS SYSTEMS, INC. |
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By: |
/s/ Scott
L.
Hayashi |
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Name:
Scott L. Hayashi
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Title:
Chief Financial Officer
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