-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, WucyDUDapDjQZLU+KhHTgLQIMuPxHX0gtTEIYy0S7Pp6mGZnYEDi6tjywg4R/AS2 Z6NQQwrhuBFTr9J6o9pGWQ== 0001201800-06-000102.txt : 20061107 0001201800-06-000102.hdr.sgml : 20061107 20060605150033 ACCESSION NUMBER: 0001201800-06-000102 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060605 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VASOMEDICAL INC CENTRAL INDEX KEY: 0000839087 STANDARD INDUSTRIAL CLASSIFICATION: ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845] IRS NUMBER: 112871434 STATE OF INCORPORATION: DE FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 180 LINDEN AVENUE CITY: WESTBURY STATE: NY ZIP: 11590 BUSINESS PHONE: 5169974600 MAIL ADDRESS: STREET 1: 150 MOTOR PARKWAY STREET 2: SUITE 408 CITY: HAUPPAUGE STATE: NY ZIP: 11788 FORMER COMPANY: FORMER CONFORMED NAME: FUTURE MEDICAL PRODUCTS INC /DE/ DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: FUTURE MEDICAL PRODUCTS INC /NY/ DATE OF NAME CHANGE: 19920506 CORRESP 1 filename1.txt VASOMEDICAL, INC. 180 Linden Avenue Westbury, New York 11590 June 5, 2006 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549-0406 Attention: David Burton, Staff Accountant Re: Vasomedical, Inc. Form 8-K dated May 23, 2006 (as amended June 1, 2006) Commission File No. 0-18105 Ladies and Gentlemen: Following are our responses, including supplemental information, to the comments of the Securities and Exchange Commission (the "SEC") set forth in its letter dated June 2, 2006, with respect to the above-referenced document filed by Vasomedical, Inc. (the "Company"). Supplemental information provided to you in this letter is based upon information and/or documentation available to the Company. The numbers of our responses parallel the numbers in your June 2, 2006 comment letter. Form 8-K dated May 23, 2006 (as amended, June 1, 2006) - ------------------------------------------------------ Item 4.01. Changes in Registrant's Certifying Accountant - --------------------------------------------------------- 1. In compliance with Item 304(a)(3) of Regulation S-B, we have filed a revised Exhibit 16 letter from the former accountant. Securities and Exchange Commission June 5, 2006 Page -2- Additionally, we acknowledge that: -- 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. Very truly yours, VASOMEDICAL, INC. /s/ Thomas W. Fry By: Thomas W. Fry Chief Financial Officer -----END PRIVACY-ENHANCED MESSAGE-----