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