-----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, VUqunziINkorPOM1TOtOTKLVagPR0WWNXKj7cFR8z0gt9o35020/jKMwfrlik6aM htP8JJkkuQvwZCUIja9XTw== 0000893220-09-001255.txt : 20090706 0000893220-09-001255.hdr.sgml : 20090703 20090520172122 ACCESSION NUMBER: 0000893220-09-001255 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 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
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:
     Pursuant to Rule 461 under the Securities Act of 1933, Escalon Medical Corp. (the “Company”) hereby requests 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 Friday, May 22, 2009, or as soon thereafter as practicable. The Company hereby acknowledges that:
  •   Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
 
  •   The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
 
  •   The Company may not assert staff comments or the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
         
  Sincerely,


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

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