0000950123-11-004715.txt : 20110311 0000950123-11-004715.hdr.sgml : 20110311 20110124115336 ACCESSION NUMBER: 0000950123-11-004715 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110124 FILER: COMPANY DATA: COMPANY CONFORMED NAME: UNIVERSAL BIOSENSORS INC CENTRAL INDEX KEY: 0001279695 STANDARD INDUSTRIAL CLASSIFICATION: SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841] IRS NUMBER: 980424072 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 CORPORATE AVENUE STREET 2: ROWVILLE CITY: VICTORIA STATE: C3 ZIP: 3178 BUSINESS PHONE: 613-8542-9000 MAIL ADDRESS: STREET 1: 1 CORPORATE AVENUE STREET 2: ROWVILLE CITY: VICTORIA STATE: C3 ZIP: 3178 CORRESP 1 filename1.htm corresp
January 7, 2011
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
     
Attn:
  Kevin L. Vaughn
 
  Accounting Branch Chief
 
    
Re:
  Universal Biosensors, Inc.
 
  Form 10-K for the Year Ended December 31, 2009
 
  Filed March 16, 2010
 
  File No. 000-52607
Ladies and Gentlemen:
     Reference is made to your letter of December 28, 2010 commenting on the Annual Report on Form 10-K filed by Universal Biosensors, Inc. (“Company”) for the year ended December 31, 2009 (“Form 10-K”).
     The Company acknowledges 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.
         
  Yours truly,

 		  
  /s/ Salesh Balak    
  Salesh Balak   
  Chief Financial Officer of Universal Biosensors, Inc.