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<SEC-DOCUMENT>0001000096-07-000156.txt : 20070719
<SEC-HEADER>0001000096-07-000156.hdr.sgml : 20070719
<ACCEPTANCE-DATETIME>20070413165058
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001000096-07-000156
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070413

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INTEGRATED SURGICAL SYSTEMS INC
		CENTRAL INDEX KEY:			0000894871
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				680232575
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1433 N. MARKET BLVD.
		STREET 2:		SUITE 1
		CITY:			SACRAMENTO
		STATE:			CA
		ZIP:			95834
		BUSINESS PHONE:		916-285-9943

	MAIL ADDRESS:	
		STREET 1:		1433 N. MARKET BLVD.
		STREET 2:		SUITE 1
		CITY:			SACRAMENTO
		STATE:			CA
		ZIP:			95834
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<A NAME="A001"></A>
<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">[Letterhead
of Snow Becker Krauss P.C.]</FONT></FONT></P>

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<A NAME="A002"></A>
<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">April
13, 2007</FONT></FONT></P>

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<A NAME="A003"></A>
<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">Angela J.
Crane<BR>Accounting Branch Chief<BR>Division of  Corporation Finance<BR>U.S. Securities and Exchange
Commission<BR>Mail Stop 6010<BR>Washington, D.C.  20549</FONT></FONT></P>


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     <TD WIDTH="97%"><P ALIGN="LEFT">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">Re:&nbsp;&nbsp;&nbsp;<B>Integrated Surgical Systems, Inc.</B> <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Form 10-KSB for the fiscal year ended December 31,
2004</B> <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Filed October 11, 2006</B> <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>File No. 1-12471</B></FONT></FONT></P></TD>
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<BR>

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<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">Dear Ms. Crane:</FONT></FONT></P>

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<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We
have reviewed your comment letter dated June 3, 2005 to Charles J. Novak in
respect of the above-referenced filing. On behalf of Integrated Surgical
Systems, Inc. (the &#147;Company&#148;), we herewith set forth the responses of
the Company to the comments contained in your letter. For your convenience, the
text of each comment directly precedes the response thereto.</FONT></FONT></P>

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<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As
discussed with you, the Company is simultaneously filing all of its delinquent
filings for 2005 and 2006 with the Securities and Exchange Commission (the
&#147;Commission&#148;). The Company wishes to avoid filing an amendment to its
2004 Form 10-KSB principally because, for the reasons set forth in response to
the comments below, the Company does not believe that modification of the 2004
10-KSB would result in disclosure that investors would reasonably wish to
consider in the &#147;mix&#148; of information available concerning the Company.</FONT></FONT></P>

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     <TD ALIGN="RIGHT" WIDTH="3%"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">1.</FONT></FONT></TD>
     <TD ALIGN="LEFT" WIDTH="3%">&nbsp;</TD>
     <TD WIDTH="94%"><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">
In view of the uncertainties concerning the continued existence as a going
concern, the filing should contain a reasonably detailed description of
management&#146;s specific viable plans intended to mitigate the effect of such
conditions and management&#146;s assessment of the likelihood that such plans
can be effectively implemented. Those elements of the plan that are particularly
significant or critical to overcoming the present financial difficulties should
be clearly identified and discussed. Additionally, there should be a reasonably
detailed discussion of your ability (or inability) to generate sufficient cash
to support its operations during the twelve-month period following the date of
the most recent balance sheet presented. You should describe the plan in both
the management&#146;s discussion and analysis of liquidity and the notes to the
financial statements. Refer to Regulation S-B Item 303.</FONT></FONT> </P></TD>
</TR>
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<BR>


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<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">Angela J. Crane<BR>
April 13, 2007  <BR>Page 2 of 4</FONT></FONT></P>

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     <TD WIDTH="6%">&nbsp;</TD>
     <TD><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><U>Response:</U></FONT></FONT> </P></TD>
</TR>
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<BR>


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     <TD><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">The
Company previously suspended its operations in June 2005 as a result of lack of
sufficient financial resources. On August 4, 2006, as disclosed in a Form 8-K  filed with
the Commission on August 8, 2006, the Company entered into a  definitive asset purchase
agreement and other related agreements pursuant to  which the Company agreed to sell
substantially all of its assets to Novatrix  Biomedical, Inc. in exchange for $4 million
and additional loan financing.  Accordingly, at the present time, the Company believes
that any uncertainties  concerning its ability to continue as a going concern are
substantially  mitigated by the aforementioned pending transaction. Nevertheless, the
Company  will include appropriate &#147;going concern&#148; language in its Form 10-KSB
for the fiscal year ended December 31, 2006 as well as relevant disclosure  concerning
the pending transaction.</FONT></FONT> </P></TD>
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<BR>

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     <TD ALIGN="RIGHT" WIDTH="3%"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">2.</FONT></FONT></TD>
     <TD ALIGN="LEFT" WIDTH="3%">&nbsp;</TD>
     <TD WIDTH="94%"><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">
We note your statement that the chief executive officer and chide financial
officer have concluded that the company&#146;s disclosure controls and
procedures are effective &#147;except as described.&#148; Given the exceptions
noted, it remains unclear whether your chief executive officer and chief
financial officer have concluded that your disclosure controls and procedures
are effective. Please revise your disclosure to state, in clear and unqualified
language, the conclusions reached by your chief executive officer and your chief
financial officer on the effectiveness of your disclosure controls and
procedures. For example, if true, you can state that your disclosure controls
and procedures are effective including consideration of the identified matters,
so long as you provide appropriate disclosure explaining how the disclosure
controls and procedures were determined to be effective in light of the
identified matters. Or, if true, you can state that given the identified
matters, your disclosure controls and procedures are not effective. You should
not, however, state the conclusion in your current disclosure, which appears to
state that your disclosure controls and procedures are effective except to the
extent they are not effective.</FONT></FONT> </P></TD>
</TR>
</TABLE>
<BR>

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     <TD WIDTH="6%">&nbsp;</TD>
     <TD><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><U>Response:</U></FONT></FONT> </P></TD>
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</TABLE>
<BR>


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     <TD><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">The
Company&#146;s Chief Executive Officer and Chief Financial Officer have  concluded that
the Company&#146;s disclosure controls and procedures are  effective, and were effective
for the fiscal year ended December 31, 2006. The  2006 Form 10-KSB will disclose such
conclusions. Accordingly, the Company does  not believe that amending the 2004 10-KSB to
further explain non-effective  disclosure controls and procedures in 2004 would be
relevant to investors.</FONT></FONT> </P></TD>
</TR>
</TABLE>
<BR>

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<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">Angela J. Crane<BR>
April 13, 2007  <BR>Page 3 of 4</FONT></FONT></P>

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     <TD ALIGN="RIGHT" WIDTH="3%"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">3.</FONT></FONT></TD>
     <TD ALIGN="LEFT" WIDTH="3%">&nbsp;</TD>
     <TD WIDTH="94%"><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">
Please explain the accounting for the liquidation proceedings for Innovative
Machines International, S.A. Is the liquidation complete? If not, when do you
anticipate completion? Will this significantly impact your financial statements?
Please advise.</FONT></FONT> </P></TD>
</TR>
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<BR>

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     <TD><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><U>Response:</U></FONT></FONT> </P></TD>
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<BR>

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     <TD><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">The
liquidation proceedings in respect of Innovative Machines International, S.A.  were
completed in the fourth quarter of 2003, when the Company recorded a loss  on disposal of
this subsidiary of $1,516,519. There was no impact on the  Company&#146;s financial
statements for the fiscal years ended December 31,  2004, 2005 or 2006, as the subsidiary
and the related transactions were  completed in 2003.</FONT></FONT> </P></TD>
</TR>
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<BR>

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<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">As
requested in your letter, the Company hereby acknowledges the following:</FONT></FONT></P>

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     <TD ALIGN="RIGHT" WIDTH="6%"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">&middot;</FONT></FONT></TD>
     <TD ALIGN="LEFT" WIDTH="3%">&nbsp;</TD>
     <TD WIDTH="91%"><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">
the company is responsible for the adequacy and accuracy of the disclosure in
the filing;</FONT></FONT> </P></TD>
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<BR>

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     <TD ALIGN="RIGHT" WIDTH="6%"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">&middot;</FONT></FONT></TD>
     <TD ALIGN="LEFT" WIDTH="3%">&nbsp;</TD>
     <TD WIDTH="91%"><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">
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</FONT></FONT> </P></TD>
</TR>
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<BR>

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     <TD ALIGN="RIGHT" WIDTH="6%"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">&middot;</FONT></FONT></TD>
     <TD ALIGN="LEFT" WIDTH="3%">&nbsp;</TD>
     <TD WIDTH="91%"><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">
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.</FONT></FONT> </P></TD>
</TR>
</TABLE>
<BR>

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<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">Angela J. Crane<BR>
April 13, 2007  <BR>Page 4 of 4</FONT></FONT></P>

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     <TD><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">Very
truly yours,</FONT></FONT> </P></TD>
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<BR>

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     <TD><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">SNOW
BECKER KRAUSS P.C.</FONT></FONT> </P></TD>
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     <TD><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">By:&nbsp;&nbsp;&nbsp;<U>/s/&nbsp;&nbsp;David R. Fishkin</U> <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;David R. Fishkin</FONT></FONT> </P></TD>
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<A NAME="A007"></A>
<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">cc:&nbsp;&nbsp;&nbsp; Dr.
Ramesh C. Trivedi<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Charles J.
Novak<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;David Adams;<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Jack Becker,
Esq.</FONT></FONT></P>



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