BioRestorative Therapies, Inc.

555 Heritage Drive, Suite 121

Jupiter, Florida 33458

August 25, 2011

United States Securities and Exchange Commission

450 Fifth Street N.W.

Washington, DC  20549

Re:          BioRestorative Therapies, Inc. (formerly Stem Cell Assurance, Inc.)

Amendment No. 1 to Form 10 Registration Statement

Filed July 11, 2011

File No. 000-54402                                                                                                

Ladies and Gentlemen:

Please be advised that Amendment No. 2 to the above referenced Form 10 Registration Statement will be filed with the Commission on or before September 6, 2011.

Very truly yours,

/s/ Mark Weinreb

Mark Weinreb

Chief Executive Officer