US Neurosurgical, Inc | 2400 Research Blvd. Suite 325 Rockville, MD 20850 |
January 3, 2006
Jim B. Rosenberg
Division of Corporation Finance
Securities and Exchange Commission
Washington, D.C. 20549
Re: | U.S. Neurosurgical, Inc. |
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| Form 10-K for the Fiscal Year Ended December 31, 2004 | |||||
| Filed April 13, 2005 |
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| Form 10-QSB for the Period Ended September 30, 2005 |
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| Filed November 14, 2005 |
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| File No. 000-26575 |
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Dear Mr. Rosenberg,
We are in receipt of your letter dated December 23, 2005. We request additional time to respond to your questions. Some of the questions must be answered by our former auditors and they need more time. We request an extension to file our response by no later than February 3, 2006.
Sincerely,
Alan Gold
Director, President and Chief Executive Officer