August 9, 2010

VIA EDGAR AND EMAIL

Securities and Exchange Commission

Attn: Ruairi Regan

Division of Corporation Finance

100 F Street, N.E.

Washington, DC  20549

Re: Electromed, Inc.
Registration Statement on Form S-1 (File No. 333-166470)

Ladies and Gentlemen:

            Electromed, Inc. (the “Company”) hereby withdraws its acceleration request letter dated August 5, 2010, which requested that the effective date of the Registration Statement on Form S-1 referenced above be accelerated so that it would have become effective at 5:00 p.m. Central Daylight Time on August 9, 2010.

Sincerely,
ELECTROMED, INC.
By	/s/ Robert D. Hansen
	Robert D. Hansen, Chairman of the Board and Chief Executive Officer

ELECTROMED, INC. Creating superior care through innovation®   500 Sixth Ave. N.W.
New Prague, MN 56071
Phone: 1-952-758-9299
Fax: 1-952-758-1941
www.SmartVest.com