Securities
and Exchange Commission
|
Division
of Corporation Finance
|
Re:
|
NeoStem,
Inc.
|
|
Form
10-K for the Fiscal Year Ended December 31, 2008
|
||
Filed
on March 31, 2009
File
No. 001-33650
|
Dear
Ms. Jenkins:
|
Sincerely,
|
NeoStem,
Inc.
|
By: /s/
Catherine M. Vaczy
|
Catherine
M. Vaczy
|
Vice
President and General Counsel
|