-----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,
 VRfXE0yz/3G10J+HknXYFaAZI3ib51V0vxUC9XvJE9T8lv50lxZea+WhM+v9RnfU
 q3emXBx5W+cJHUpL+lhwDA==

<SEC-DOCUMENT>9999999997-08-049543.txt : 20081231
<SEC-HEADER>9999999997-08-049543.hdr.sgml : 20081231
<ACCEPTANCE-DATETIME>20081231121215
<PAPER>
ACCESSION NUMBER:		9999999997-08-049543
CONFORMED SUBMISSION TYPE:	REGDEX
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20081219
DATE AS OF CHANGE:		20081231
EFFECTIVENESS DATE:		20081219

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:		REGDEX
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	021-86266-8L
		FILM NUMBER:		08070736

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>REGDEX
<SEQUENCE>1
<FILENAME>9999999997-08-049543.paper
<DESCRIPTION>AUTO-GENERATED PAPER DOCUMENT
<TEXT>
This document was generated as part of a paper submission.
Please reference the Document Control Number 08070736 for access to the original document.
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----