RW WD 1 v202770_rwwd.htm

 

 
November 15, 2010


VIA EDGAR

U.S. Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
 
  Attenion:   Russell Mancuso  
     Mary Beth Breslin  
              
 
Re:
MultiCell Technologies, Inc. Application For Withdrawal of the Withdrawal Request filed on November 10, 2010 (for the withdrawal of the Company’s Registration Statement on Form SB-2, file number 333-124873 (the “Registration Statement”)) for technical corrections

Ladies and Gentlemen:

MultiCell Technologies, Inc., a Delaware corporation, hereby applies to withdraw the withdrawal request filed on November 10, 2010 (for the withdrawal of the Company’s Registration Statement on Form SB-2, file number 333-124873) (the “Original Withdrawal Request”).  The Original Withdrawal Request was originally filed with an incorrect EDGAR tag designating the filing as withdrawal of the entire Registration Statement rather than withdrawal of the Amendment.

After filing of this withdrawal request to withdraw the Original Withdrawal Request, the Company intends to file a separate withdrawal request to withdraw the Amendment No. 1 with the file number 333-124873.

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.
 
Sincerely,


MULTICELL TECHNOLOGIES, INC.
By:           /s/ W. Gerald Newmin
    W. Gerald Newmin
    Chief Executive Officer (principal executive officer)