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