BioDrain
Medical, Inc.
2060
Centre Pointe Boulevard, Suite 7
Mendota
Heights, Minnesota 55120
October
15, 2009
VIA FACSIMILE AND
EDGAR
Securities
and Exchange Commission
450 Fifth
Street, N. W.
Washington,
D.C. 20549
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Re:
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BioDrain
Medical, Inc.
Registration
Statement – Form S-1 (Registration No.
333-155299)
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Ladies
and Gentlemen:
BioDrain
Medical, Inc. (the “Company”) hereby requests that the Commission take
appropriate action to cause the above-referenced registration statement on Form
S-1 to become effective on October 19, 2009 at 9:00 a.m. Washington, D.C.
time.
The
Company hereby acknowledges the following:
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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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Very
truly yours,
BIODRAIN
MEDICAL, INC.
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By:
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/s/ Kevin Davidson
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Kevin
Davidson
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Chief
Executive
Officer
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