VIA FACSIMILE AND EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
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| Re: |
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TopSpin Medical, Inc.
Registration Statement on Form SB-2
Commission File No. 333-140104 |
Ladies and Gentleman,
Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended (the
“Securities
Act”), TopSpin Medical, Inc., a Delaware Corporation (the
“Company”) hereby requests that the
Securities and Exchange Commission (the
“Commission”) consent to the withdrawal of
the Company’s
Registration Statement on Form SB-2 which was originally filed with the Commission on
January 19,
2007 (File No.
333-140104) and amended on
March 6, 2007 and
March 28, 2007, along with any exhibits
(the
“Registration Statement”).
The Company requests that such consent be granted so that
the Company may renegotiate certain
of the terms of the transaction.
No securities were sold in connection with the offering pursuant to the Registration
Statement.
The Company further requests that all fees paid to the Commission in connection with the
filing of the Registration Statement be credited for future use in accordance with Rule 457(p) of
the Securities Act.
If you have any questions regarding this application for withdrawal, please contact Robert B.
Murphy, Esq. or Lauren C. Dougherty, Esq. of Pepper Hamilton LLP, legal counsel to
the Company, at
(
202)220-1454 or (
202)220-1209, respectively. Thank you for your assistance.
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Sincerely,
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By: |
/s/ Erez Golan
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Name: |
Erez Golan |
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Title: |
Chief Executive Officer,
President and Director |
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