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Published on January 25, 2008
CRYOPORT,
INC.
20382
Barents Sea Circle
Lake
Forest, California 92630
January
25, 2008
VIA
FACSIMILE (202-772-9369) AND EDGAR
United
States Securities and Exchange Commission
100
F
Street, N.E.
Washington,
D.C. 20549
Attention:
Brigitte Lippmann, Esq.
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Re:
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Cryoport,
Inc.
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Registration
Statement on Form SB-2
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File
No. 333-147300
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Ladies
and Gentlemen:
Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of
1933, as amended (the “Act”), Cryoport, Inc. (the “Company”) respectfully
requests that the effective date of the registration statement referred to
above
be accelerated so that it will become effective at 4.00 p.m., Eastern Time,
today, Friday,
January
25, 2008, or as soon thereafter as possible.
We
hereby
acknowledge the following:
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that
should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the
filing;
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the
action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the filing effective, does not relieve the
Company
from its full responsibility for the adequacy and accuracy of the
disclosure in the filing; and
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the
Company may not assert staff comments and the declaration of effectiveness
as a defense in any proceeding initiated by the Commission or any person
under the federal securities laws of the United States.
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CRYOPORT,
INC.
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By:
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/s/
Peter Berry
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Name:
Peter Berry
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Title:
Chief Executive Officer
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