RW 1 aethlon_rwsb2-050108.txt AETHLON MEDICAL, INC. 3030 BUNKER HILL STREET, SUITE 4000 SAN DIEGO, CALIFORNIA 92109 May 1, 2008 VIA EDGAR UNITED STATES SECURITIES AND EXCHANGE COMMISSION Division of Corporate Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Mr. Tom Jones RE: AETHLON MEDICAL, INC. REGISTRATION STATEMENT ON FORM SB-2 FILE NO. 333-149164 FILED: FEBRUARY 11, 2008 LADIES AND GENTLEMAN: Reference is made to the above-captioned registration statement filed by Aethlon Medical, Inc. (the "Registrant") with the Securities and Exchange Commission on February 11, 2008 (the "Registration Statement"). The Registrant has determined to withdraw the Registration Statement. The filed Registration Statement has not become effective. No securities have been sold under the Registration Statement. Accordingly, the Registrant hereby requests the immediate withdrawal of the Registration Statement together with all exhibits thereto. Please forward copies of the order consenting to the withdrawal of the Registration Statement to the undersigned via facsimile at (858) 332-1739, with a copy to Jennifer A. Post, Esq. at Richardson & Patel LLP at (310) 208-1154. Please do not hesitate to call the undersigned at (858) 459-7800 or Jennifer A. Post of Richardson & Patel LLP at (310) 208-1182 with any questions you may have regarding this letter. Very truly yours, Aethlon Medical, Inc. BY: /s/ JAMES A. JOYCE ------------------------------- CHIEF EXECUTIVE OFFICER 2