Mrs. Jill M. Taymans Vice President, Finance Cryo-Cell International Inc. 700 Brooker Creek Blvd Suite 1800 Oldsmar, FL 34677 March 30, 2005 RE: Cryo-Cell International, Inc. Form 10-KSB for the fiscal year ended November 30, 2004 Filed February 25, 2005 Dear. Mrs. Taymans: We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments. Sincerely, Larry Spirgel Assistant Director ?? ?? ?? ?? Mr. David A. R. Evans Salem Communications Corporation November 29, 2004 Page 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE