Re:
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Pressure BioSciences,
Inc.
Form 10-K for the year
ended December 31, 2008
File No.
0-21615
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Form 10-Q for the
quarter ended September 30,
2009
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Note 5 – Stockholders’
Equity, page 11
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1.
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SEC
Comment - We note
from your response to our prior comment 7 that you have not made any
adjustment for the deemed dividend to preferred shareholders in your
earnings per share calculation. Please tell us why you are not
required to adjust your net loss attributable to common stockholders for
the deemed dividend. Please cite any authoritative literature
upon which you are relying.
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cc:
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Richard
T. Schumacher, President and Chief Executive Officer, Pressure
BioSciences, Inc.
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Re:
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Pressure BioSciences,
Inc.
Form 10-K for the year
ended December 31, 2008
File No.
0-21615
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Yours
sincerely,
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/s/
Richard T. Schumacher
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President,
Chief Executive Officer and Treasurer
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