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April 13, 2009
Delivered by electronic submission via EDGAR
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549-4561
Attn: Mr. Stephen Krikorian
Re: CompuMed, Inc.
Form 10-KSB/A for the Fiscal Year Ended September 30, 2008
Filed December 30, 2008
Form 10-Q for the Quarterly Period Ended December 31, 2008
Filed February 17, 2009
File No. 000-14210
Dear Mr. Krikorian:
We received your letter dated April 3, 2009 and we note your request for a response within ten business days. The Company is currently preparing a response but it cannot complete it within the time frame provided by the Staff. We respectfully request an extension for the response by April 30, 2009.
If you have further questions or comments, please feel free to contact us. We are happy to cooperate in any way we can.
Sincerely,
/s/ Maurizio Vecchione
Maurizio Vecchione
President and Chief Executive Officer
Cc: Tamara Wagner
FREDERIC DORWART, LAWYERS
Old City Hall
124 East Fourth Street
Tulsa, Oklahoma 74103