-----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, EtkJ8E+ppryhM4NV0EFAg4tDjmRo9GFd5HaElkrXUtzGePv1AOiPaVgQ97s53HEY WrSUDdMvubH25F/QgAiWxg== 0001144204-10-059127.txt : 20101110 0001144204-10-059127.hdr.sgml : 20101110 20101110171914 ACCESSION NUMBER: 0001144204-10-059127 CONFORMED SUBMISSION TYPE: RW PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101110 DATE AS OF CHANGE: 20101110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MultiCell Technologies, Inc. CENTRAL INDEX KEY: 0000811779 STANDARD INDUSTRIAL CLASSIFICATION: SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841] IRS NUMBER: 521412493 STATE OF INCORPORATION: DE FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: RW SEC ACT: SEC FILE NUMBER: 333-137850 FILM NUMBER: 101181024 BUSINESS ADDRESS: STREET 1: 701 GEORGE WASHINGTON HIGHWAY CITY: LINCOLN STATE: RI ZIP: 02865 BUSINESS PHONE: (401)333-0610 MAIL ADDRESS: STREET 1: 701 GEORGE WASHINGTON HIGHWAY CITY: LINCOLN STATE: RI ZIP: 02865 FORMER COMPANY: FORMER CONFORMED NAME: Multicell Technologies Inc. DATE OF NAME CHANGE: 20040615 FORMER COMPANY: FORMER CONFORMED NAME: EXTEN INDUSTRIES INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: EXTEN VENTURES INC DATE OF NAME CHANGE: 19910923 RW 1 v201871_rw.htm

 
MultiCell Technologies, Inc.
 
November 10, 2010

VIA EDGAR AND OVERNIGHT DELIVERY

U.S. Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549

        Attention:   
Russell Mancuso
Mary Beth Breslin

 
 
Re:
MultiCell Technologies, Inc. Registration Statement on Form SB-2 (File No. 333-137850)

Ladies and Gentlemen:
 
Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended (the “Act”), MultiCell Technologies, Inc. (the “Company”) hereby respectfully requests that the Staff of the Securities and Exchange Commission consent to the withdrawal of the Company’s Post-Effective Amendment filed on May 9, 2008 (the “Post-Effective Amendment”) to the Registration Statement on Form SB-2, file number 333-137850 (the “Registration Statement”), effective as of the date first set forth above.
 
The Post-Effective Amendment was filed in order to request de-registration of the 6,571,317 shares of its common stock registered pursuant to the Registration Statement remaining unsold thereunder.  However, it was erroneously filed on Form SB-2, which was not available to the Company at that time.  Accordingly, the Company hereby requests withdrawal of the Post-Effective Amendment at this time.
 
If you are in need of additional information, please feel free to contact Elizabeth Kane of Wilson Sonsini Goodrich & Rosati at (858) 350-2242 or via facsimile at (858) 350-2399, or the undersigned at (401) 762-0045.
 
 
 
Very truly yours,

/s/ W. Gerald Newmin

W. Gerald Newmin
 

 
 
 
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