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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001193125-10-274592.txt : 20110128
<SEC-HEADER>0001193125-10-274592.hdr.sgml : 20110128
<ACCEPTANCE-DATETIME>20101206161645
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-10-274592
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20101206

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CRYO CELL INTERNATIONAL INC
		CENTRAL INDEX KEY:			0000862692
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-SERVICES, NEC [8900]
		IRS NUMBER:				223023093
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3165 MCMULLEN BOOTH RD
		STREET 2:		BLDG B
		CITY:			CLEARWATER
		STATE:			FL
		ZIP:			33761
		BUSINESS PHONE:		7277230333

	MAIL ADDRESS:	
		STREET 1:		3165 MCMULLEN BOOTH RD
		STREET 2:		BLDG. B
		CITY:			CLEARWATER
		STATE:			FL
		ZIP:			33761
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>Correspondence</TITLE>
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 <BODY BGCOLOR="WHITE">

 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>CRYO-CELL INTERNATIONAL, INC. </B></FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>700 Brooker Creek Boulevard </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><B>Suite 1800 </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Oldsmar, Florida 34677 </B></FONT></P>
<P STYLE="margin-top:12px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2">December&nbsp;6, 2010 </FONT></P>
<P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><U>VIA EDGAR AND FACSIMILE (703)&nbsp;813-6986 </U></B></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Larry Spirgel </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Assistant Director </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">United States Securities and Exchange Commission </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Division of Corporation Finance </FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">100 F Street NE </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Washington, DC 20549
</FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">Re:</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Cryo-Cell International, Inc. </FONT></TD></TR></TABLE>
<P STYLE="margin-top:0px;margin-bottom:0px; margin-left:8%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Form 10-K </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:8%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Filed
March&nbsp;1, 2010 </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:8%"><FONT STYLE="font-family:Times New Roman" SIZE="2">File No. 000-23386 </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Dear Mr.&nbsp;Spirgel: </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">On behalf of Cryo-Cell International, Inc. (the
&#147;Company&#148;), set forth below are responses to the Staff of the Division of Corporation Finance&#146;s comment letter dated November&nbsp;22, 2010, with respect to Cryo-Cell International&#146;s Form 10-K (000-23386). For your convenience,
the Staff&#146;s comments are set forth in bold and followed by the Company&#146;s responses. </FONT></P> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><U>Item&nbsp;7. Management&#146;s Discussion
and Analysis of Financial Condition and Results of Operations, page 26 </U></B></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>1.</B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>We note your response to comment three in our letter dated November&nbsp;3, 2010. Rather than revise your disclosure in future filings, we believe that you should
amend your Annual Report on Form 10-K for the year-ended December&nbsp;31, 2009 to reflect your proposed disclosure. </B></FONT></TD></TR></TABLE>
<P STYLE="margin-top:18px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><I>Response: </I></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%;padding-bottom:0px;"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><I>We believe that amending our 2009 Form 10-K to reflect our proposed disclosure would not alter in any material way the total mix of information already available as investors were already informed
about the impact of poor economic conditions and competition set forth in the Risk Factors section of our 2009 Form 10-K which is also referenced at the beginning of the MD&amp;A section. Additionally we just completed our 2010 fiscal year ended
November&nbsp;30, 2010 and will be filing our 2010 Form 10-K within 90 days after such November&nbsp;30<FONT STYLE="font-family:Times New Roman" SIZE="1"><SUP STYLE="vertical-align:baseline; position:relative; bottom:.8ex">th</SUP></FONT><FONT
STYLE="font-family:Times New Roman" SIZE="2"> fiscal year end. As such, we believe that amending our 2009 Form 10-K to provide the additional information would not equip investors with any additional new material information and we respectfully
request that the Staff permit us to revise our disclosure in our future filing. </FONT></I></FONT></P>

<p Style='page-break-before:always'>
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 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Larry Spirgel </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Securities and Exchange Commission </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">December 6, 2010 </FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"> Page
 2
 </FONT></P> <p STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><U>Item&nbsp;11. Executive Compensation, page 66 </U></B></FONT></P>
<P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>2.</B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>We note your response to comment four in our letter dated November&nbsp;3, 2010. Rather than revise your disclosure in future filings, we believe that you should
amend your Annual Report on Form 10-K for the year-ended December&nbsp;31, 2009 to reflect your proposed disclosure. In addition, please tell us how disclosure of the target number of new U-Cord and Celle units and results of the customer
satisfaction surveys after the year-end could cause you competitive harm. It is not clear from your response how disclosure of this information would provide your competitors with valuable insight into your business. </B></FONT></TD></TR></TABLE>
<P STYLE="margin-top:18px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><I>Response: </I></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2"><I>We believe
that amending the 2009 Form 10-K to reflect our proposed disclosure would not significantly alter the total mix of information already available as investors were already informed about the nature of the performance targets and the amount of bonuses
paid out through our prior disclosures in Item&nbsp;11. Additionally we just completed our 2010 fiscal year ended November&nbsp;30, 2010 and will be filing our 2010 Form 10-K within 90 days after such November&nbsp;30th fiscal year end. As such, we
believe that amending our 2009 Form 10-K to provide the additional information would not be meaningful or informative to investors and we respectfully request that the Staff permit us to revise our disclosure in our future filing. </I></FONT></P>
<P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2"><I>As to the Staff&#146;s comment regarding the competitive harm of disclosure of the target number of new U-Cord units and C&#146;elle
units after year end, public disclosure of such confidential information would put us at a competitive disadvantage since such information is highly sensitive information we do not publicly disclose and our competitors do not disclose similar
information. For example, this information when combined with the financial information we report would enable our competitors to better estimate our pricing models and gain insight into our margins. Our competitors could also use this information
as a marketing tool to better compete against us based on the price of our products whereas at the same time we would not have the benefit of knowing such information about our competitors. We believe that this would put us at a significant
competitive disadvantage to our competitors when quoting prices to customers and substantially harm our business. </I></FONT></P>
<P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2"><I>Furthermore, disclosure of the U-Cord unit targets and C&#146;elle unit targets, even though historical, would also allow our
competitors to, over time as such targets are disclosed each subsequent year, unfairly gain insight into our confidential internal projections which they could use to their competitive advantage. For example, if our competitor&#146;s saw that U-Cord
units were trending significantly lower and C&#146;elle units were trending significantly higher they could </I></FONT></P>

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 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Larry Spirgel </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Securities and Exchange Commission </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">December 6, 2010 </FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"> Page
 3
 </FONT></P> <p STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><I>
wrongfully conclude that we are cutting back on our U-Cord business and give existing and potential customers the erroneous impression that we intend to exit the U-Cord business. We believe that
this would put us at a significant competitive disadvantage to our competitors and substantially harm our business. </I></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2"><I>As
to the Staff&#146;s comment regarding the competitive harm of disclosure of the results of customer satisfaction surveys after year end, public disclosure of such confidential information would put us at a significant competitive disadvantage since
such information is highly sensitive information we do not publicly disclose and our competitors do not disclose similar information about the results of their customer satisfaction surveys. For example, we believe a competitor could use such
information as a marketing tool casting us in an unfavorable light to prospective customers whereas at the same time we would not have the benefit of knowing the customer satisfaction results of the competitor. In addition, we believe that public
disclosure of such results would cause significant harm to our competitive position by compromising our ability to use customer satisfaction as an incentive compensation component and allowing competitors to utilize easier to achieve performance
targets intended to encourage our key employees to leave their employment. </I></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2"><I>In the event the Staff concludes that we
may properly withhold such target levels, we will provide disclosure in the future regarding how difficult it would be to achieve the undisclosed target levels or other factors as required by Instruction 4 to the Instructions to Item&nbsp;402(b) of
Regulation&nbsp;S-K. </I></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">We believe that these responses fairly address the comments raised by the Staff. Should you have any
questions or clarifications of the matters raised in this letter please don&#146;t hesitate to contact me at (813)&nbsp;749-2104 or Company counsel Darrell C. Smith, Esq. of Shumaker, Loop&nbsp;&amp; Kendrick, LLP at (813)&nbsp;227-2226. </FONT></P>
<P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Sincerely,</FONT></TD></TR>
<TR>
<TD HEIGHT="16"></TD></TR>
<TR>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Jill Taymans,</FONT></TD></TR>
<TR>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Chief Financial Officer</FONT></TD></TR></TABLE></DIV> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">cc:</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Darrell C. Smith, Esq. </FONT></TD></TR></TABLE>
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