Arcland Energy Corp – ‘RW’ on 3/20/07

On:  Tuesday, 3/20/07, at 2:45pm ET   ·   Accession #:  950123-7-4148   ·   File #:  333-135451

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Registration Withdrawal Request
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: RW          Notice of Withdrawal                                   2      8K 

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IMPLANTABLE VISION, INC.
 20-30 47TH STREET, SECOND FLOOR
 ASTORIA, NEW YORK 11105

                  March 20, 2007

VIA EDGAR                                                                       
U.S. Securities and Exchange Commission                                         
100 F Street, N.E.                                                              
Washington, D.C.                                                                

RE:  IMPLANTABLE VISION, INC.                                                   
FORM SB-2 (REGISTRATION NO. 333-135451)                               
FORM RW-APPLICATION FOR WITHDRAWAL                                    

Ladies and Gentlemen:                                                           

 Implantable Vision, Inc., a Utah corporation (the "Registrant"), hereby
applies, pursuant to Rule 477 of the Securities Act of 1933, as amended (the    
"Securities Act"), to withdraw its Registration Statement on Form SB-2          
(Registration No. 333-135451), together with all exhibits thereto (the          
"Registration Statement"). The Registration Statement was originally filed with 
the Securities and Exchange Commission (the "Commission") on June 29, 2006.     

   The Registrant is requesting the withdrawal of the Registration Statement
because disclosures and financial statements contained therein are no longer    
current and the Registrant has elected to withdraw in lieu of amending the      
Registration Statement. To date, the Registration Statement has not been        
declared effective by the Commission, and no offers or sales of the securities  
have been made pursuant to the Registration Statement.                          

Accordingly, the Registrant hereby respectfully requests that an order
granting the withdrawal of the Registration Statement be issued by the          
Commission as soon as reasonably possible.                                      

   The Registrant hereby respectfully requests that, in accordance with Rule
457(p) of the Securities Act, all fees paid to the Commission in connection with
the filing of the Registration Statement be credited to the Registrant's account
for future use.                                                                 

Please forward copies of the order consenting to the withdrawal of the
Registration Statement to the undersigned via mail at 20-30 47th Street, Second 
Floor, Astoria, New York 11105, and to Michael T. Campoli of Pryor Cashman      
Sherman & Flynn LLP, via facsimile at (212) 798-6361 and via mail at 410 Park   
Avenue, New York, New York 10022.                                               

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If you have any questions regarding the foregoing application for     
withdrawal, please call Michael T. Campoli at Pryor Cashman Sherman & Flynn LLP,
outside counsel to the Registrant, at (212) 326-0468.                           

                       Very truly yours,

                              IMPLANTABLE VISION, INC.

                                By: /s/ Dr. George Rozakis
                                            --------------------------------
                                       Name:    Dr. George Rozakis
                                        Title:   President and Chief
                                               Executive Officer

Dates Referenced Herein   and   Documents Incorporated by Reference

				Referenced-On Page
This ‘RW’ Filing		Date		First		Last			Other Filings
Filed on:		3/20/07		1
		6/29/06		1					SB-2
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