RW 1 a2080016zrw.txt RW ISONICS CORPORATION 5906 McIntyre Street Golden, Colorado 80403 May 13, 2002 VIA EDGAR TRANSMISSION Gail A. Pierce, Esq. Division of Corporation Finance Securities and Exchange Commission 450 Fifth Street, N.W. Mail Stop 0308 Washington, D.C. 20549 Re: ISONICS CORPORATION AMENDMENT NO. 3 TO REGISTRATION STATEMENT ON FORM SB-2 (FILE NO. 333-56562) FILED MARCH 5, 2001, AND AMENDED MAY 30, 2001 AND NOVEMBER 6, 2001 Dear Ms. Pierce: Isonics hereby requests withdrawal of its registration statement on Form SB-2 referenced above. We very much appreciate the time you and the other members of the Commission's staff took in reviewing the registration statement on Form SB-2. Isonics believes that a withdrawal of the registration statement is consistent with the public interest and the protection of investors as mandated by Rule 477(a). Isonics does not intend to pursue the registration statement at this time, and this sets forth the grounds for seeking withdrawal as required by Rule 477(c). No securities were sold in connection with the offering described in the registration statement. Sincerely yours, James E. Alexander, President Isonics Corporation cc: Herrick K. Lidstone, Jr., Burns, Figa & Will, P.C. Brett Lewis, C.P.A., Grant-Thornton