Correspondence

-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, H8jMPIeQGkyPiXW/XYMDfFdgzvZWfFnx1uosWuhiw/EuiGVPPNqjOpLA+yQ54QA0 wludA2EUzaCBNtKctdfJxw== 0001193125-10-094880.txt : 20100617 0001193125-10-094880.hdr.sgml : 20100617 20100427161723 ACCESSION NUMBER: 0001193125-10-094880 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100427 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PHOTOMEDEX INC CENTRAL INDEX KEY: 0000711665 STANDARD INDUSTRIAL CLASSIFICATION: ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845] IRS NUMBER: 592858100 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 147 KEYSTONE DRIVE CITY: MONTGOMERYVILLE STATE: PA ZIP: 18936 BUSINESS PHONE: 2156193600 MAIL ADDRESS: STREET 1: 147 KEYSTONE DRIVE CITY: MONTGOMERYVILLE STATE: PA ZIP: 18936 FORMER COMPANY: FORMER CONFORMED NAME: LASER PHOTONICS INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm Correspondence

PHOTOMEDEX, INC.

147 Keystone Drive

Montgomeryville, PA 18936

April 27, 2010

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549-3561

Attention: Mary Beth Breslin

Senior Attorney


Re:		PhotoMedex, Inc.
		Withdrawal of Acceleration Request - Registration Statement on Form S-1 (File No. 333-164089)

Dear Ms. Breslin:

Reference is made to our letter, filed as correspondence via EDGAR on April 26, 2010, in which we requested the acceleration of the effective date of the above-referenced Registration Statement for Tuesday, April 27, 2010, at 4:30 p.m. Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.


Sincerely yours,

PHOTOMEDEX, INC.

By:		/S/ DENNIS M. MCGRATH
		Dennis M. McGrath
		President and Chief Executive Officer


cc:		Allicia Lam (Securities and Exchange Commission)
		Brian C. Miner (Reed Smith LLP)
		Meredith M. Armstrong (Morgan, Lewis & Bockius LLP)

April 27, 2010

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3561

Attention: Mary Beth Breslin, Senior Attorney

Re:	PhotoMedex, Inc.

Withdrawal of Acceleration Request - Registration Statement on Form S-1 (File No. 333-164089)

Dear Ms. Breslin:

Reference is made to our letter, filed as correspondence via EDGAR on April 26, 2010, in which we, as representative of the several underwriters of PhotoMedex, Inc.’s proposed public offering of common stock, joined PhotoMedex, Inc.’s request for acceleration of the effective date of the above-referenced Registration Statement for Tuesday, April 27, 2010, at 4:30 p.m. Eastern Time. PhotoMedex, Inc. is no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.


Very truly yours,

RODMAN & RENSHAW, LLC As representative of the several underwriters

By:		/S/ JOHN BORER
		John Borer Sr. Managing Director and Head of Investment Banking

cc:	Allicia Lam (Securities and Exchange Commission)

Brian C. Miner (Reed Smith LLP)

Meredith M. Armstrong (Morgan, Lewis & Bockius LLP)

Carmelo Gordian (Andrews Kurth LLP)

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