Escalon Medical Corp. 565 East Swedesford Road, Suite 200 Wayne, PA 19087 Tel.610-688-6830• Fax. 610-688-3641 |
May 20, 2009
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
100 F Street, N.E.
Washington, DC 20549
Re: | Escalon Medical Corp. | |||
File No. 333-157174 | ||||
Registration Statement on Form S-3 |
Ladies and Gentlemen:
Escalon Medical Corp. (the “Company”) hereby withdrawals it’s request dated May 19, 2009 that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-157174) be accelerated to 9 a.m. on Thursday, May 21, 2009.
Sincerely, ESCALON MEDICAL CORP. | ||||
By: | /s/ Richard J. DePiano | |||
Richard J. DePiano, | ||||
Chairman of the Board | ||||