-----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, K4RUUmJ5329cwhW2EWFbPjjVPYiJ/Zgj4sYgPGHyg0GRspB9mNikskZeofr62TQ6 aWqGcVC0c2YCt1p3wd7F5A== 0000893220-09-001254.txt : 20090706 0000893220-09-001254.hdr.sgml : 20090703 20090520172106 ACCESSION NUMBER: 0000893220-09-001254 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20090520 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ESCALON MEDICAL CORP CENTRAL INDEX KEY: 0000862668 STANDARD INDUSTRIAL CLASSIFICATION: ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845] IRS NUMBER: 330272839 STATE OF INCORPORATION: PA FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 435 DEVON PARK ROAD STREET 2: BUILDING 100 CITY: WAYNE STATE: PA ZIP: 19087 BUSINESS PHONE: 6106886830 MAIL ADDRESS: STREET 1: 435 DEVON PARK ROAD STREET 2: BUILDING 100 CITY: WAYNE STATE: PA ZIP: 19087 FORMER COMPANY: FORMER CONFORMED NAME: INTELLIGENT SURGICAL LASERS INC DATE OF NAME CHANGE: 19930328 CORRESP 1 filename1.htm corresp
     
(ESCALON LOGO)
  Escalon Medical Corp.
565 East Swedesford Road, Suite 200
Wayne, PA 19087

Tel.610-688-6830 Fax. 610-688-3641
 
May 20, 2009
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
         
 
  Re:   Escalon Medical Corp.
 
      File No. 333-157174
 
      Registration Statement on Form S-3
     Ladies and Gentlemen:
          Escalon Medical Corp. (the “Company”) hereby withdrawals it’s request dated May 19, 2009 that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-157174) be accelerated to 9 a.m. on Thursday, May 21, 2009.
         
  Sincerely,

ESCALON MEDICAL CORP.
 
 
  By:   /s/ Richard J. DePiano    
    Richard J. DePiano,   
    Chairman of the Board   
 

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