Aura Systems Inc.
2330 Utah Avenue
El Segundo, CA 90245
VIA EDGAR
May 15, 2008
U. S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Attn: Alan Morris
Re; Aura Systems Inc.
Form S-3
Registration No. 333-57824
Ladies and Gentlemen:
Pursuant to Rule 477 under the Securities Act of 1933, as amended (the “Act”), Aura Systems Inc. (the “Company”) requests the withdrawal of the Company’s Registration Statement on Form S-3, file number 333-57824 (the “S-3 Registration Statement”). The Company has elected to withdraw in lieu of amending the registration statement. No sales of the Company’s stock have been or will be made pursuant to the S-3 Registration Statement.
If you have any question, please call Melvin Gagerman at (310) 643-5300, ext. 171.
Sincerely,
Aura Systems Inc.
By: /s/ Melvin Gagerman
Melvin Gagerman
CEO and CFO