SpectRx, Inc. 02-18-2008 Registration Statement Withdrawn

-----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, TaisMv+gz3X2L3gRIbLB+YuqdDklT01/JAYnpts4J+NFymqXv6Wz0dwYXztMui4M AFQ+QzILbrNCa7kY0EGKvg== 0000924515-08-000007.txt : 20080219 0000924515-08-000007.hdr.sgml : 20080218 20080219140022 ACCESSION NUMBER: 0000924515-08-000007 CONFORMED SUBMISSION TYPE: RW PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080219 DATE AS OF CHANGE: 20080219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SPECTRX INC CENTRAL INDEX KEY: 0000924515 STANDARD INDUSTRIAL CLASSIFICATION: ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845] IRS NUMBER: 582029543 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: RW SEC ACT: SEC FILE NUMBER: 333-149047 FILM NUMBER: 08625964 BUSINESS ADDRESS: STREET 1: 4955 AVALON RIDGE PKWY STREET 2: SUITE 300 CITY: NORCROSS STATE: GA ZIP: 30071 BUSINESS PHONE: 7702428723 MAIL ADDRESS: STREET 1: 4955 AVALON RIDGE PKWY STREET 2: SUITE 300 CITY: NORCROSS STATE: GA ZIP: 30071 RW 1 rw-020108.htm CURRENT REPORT SpectRx, Inc. 02-18-2008 Registration Statement Withdrawn February 19, 2008

Via EDGAR

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549

             Re:    SpectRx, Inc.
                      Registration Statement on Form SB-2
                      File No. 333-149047

Ladies/Gentlemen:

            Pursuant to Rule 477 of the Securities Act of 1933, as amended, SpectRx, Inc. (the "Company") hereby requests withdrawal of its registration statement on Form SB‑2 (Registration Statement No. 333-149047) (the "Registration Statement"), filed by the Company with the Securities and Exchange Commission (the "Commission") on February 4, 2008. The Registration Statement is being withdrawn because the Company is no longer eligible to register shares using this registration statement format. No securities were sold in connection with the offering.

            The Company requests that the Commission consent to this application on the grounds that the withdrawal of the Registration Statement is consistent with the public interest and the protection of investors, as contemplated by paragraph (a) of Rule 477.

            The Registrant requests that, in accordance with Rule 457(p) of the Securities Act, all fees paid to the SEC in connection with the filing of the Registration Statement be credited for future use.

If you have any questions or comments relating to this request for withdrawal, please contact me at 770-242-8723.

Sincerely,

SPECTRX, INC.

/s/ Mark L. Faupel

Mark L. Faupel, Ph.D.
Chief Executive Officer

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