-----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, BsoeUCjRv/26z+yTPkZdfgb6aYv0GEkMupF6jyQft4396NAIChDPiUgmdoCc+VuV pZNQjQlOByu0VNI1M749Xg== 0001201800-09-000046.txt : 20090511 0001201800-09-000046.hdr.sgml : 20090511 20090326112157 ACCESSION NUMBER: 0001201800-09-000046 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090326 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 March 26, 2009 Securities and Exchange Commission 100 F Street N.E. Washington, D.C. 20549 Attn: David Burton, Staff Accountant Re: Vasomedical, Inc. Item 4.01 Form 8-K Filed March 19, 2009 File No. 0-18105 Ladies and Gentlemen: On behalf of Vasomedical, Inc. (the "Company"), the following are our responses, including supplemental information, to the comments of the Securities and Exchange Commission ("SEC") set forth in its letter dated March 19, 2009 with respect to the above-referenced document filed by the Company. Supplemental information provided to you in this letter is based upon information and/or documentation provided by the Company. The numbers of our responses parallel the numbers in your March 19, 2009 comment letter. Form 8-K dated March 18, 2009 - ----------------------------- Item 4-01. Changes in Registrant's Certifying Accountant. - ---------------------------------------------------------- 1. Please be advised supplementally that we have revised the Form 8-K to include the subsequent interim period through March 18, 2009 and also have included Exhibit 16. Additionally, we acknowledge that: o the Company is responsible for the adequacy and accuracy of the disclosure in the filing; Securities and Exchange Commission March 26, 2009 Page -2- o staff comments or changes to disclosure in respect to staff comments do not foreclose the Commission from taking any action with respect to the filing; and o the Company may not assert staff comments as a defense in any proceeding initiated by the Commission to any person under the federal securities laws of the United States. Very truly yours, VASOMEDICAL, INC. /s/ David Singh ------------------------------------ David Singh Chief Financial Officer -----END PRIVACY-ENHANCED MESSAGE-----