0001213900-14-006304.txt : 20140828 0001213900-14-006304.hdr.sgml : 20140828 20140828124936 ACCESSION NUMBER: 0001213900-14-006304 CONFORMED SUBMISSION TYPE: RW PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140828 DATE AS OF CHANGE: 20140828 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COATES INTERNATIONAL LTD \DE\ CENTRAL INDEX KEY: 0000948426 STANDARD INDUSTRIAL CLASSIFICATION: ENGINES & TURBINES [3510] IRS NUMBER: 222925432 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: RW SEC ACT: SEC FILE NUMBER: 333-198239 FILM NUMBER: 141070921 BUSINESS ADDRESS: STREET 1: HIGHWAY 34 & RIDGEWOOD RD CITY: WALL TOWNSHIP STATE: NJ ZIP: 07719 BUSINESS PHONE: 9084497717 MAIL ADDRESS: STREET 1: HIGHWAY 34 & RIDGWOOD ROAD CITY: WALL TOWNSHIP STATE: NJ ZIP: 07719 RW 1 frw82814_coatesintl.htm

Coates Interntional, Ltd.

2100 Highway 34

Wall, NJ 07746

August 28, 2014

VIA EDGAR

Pamela Long, Assistant Director

Division of Corporation Finance

Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

Re:

Coates Interntional, Ltd.

Registration Statement on Form S-1

Filed August 19, 2014

File No. 333-198239

Ladies and Gentlemen:

Pursuant to Rule 477 under the Securities Act of 1933 (the “Act”), Coates Interntional, Ltd. (the “Company”) requests the withdrawal of the Company’s Registration Statement on Form S-1 originally filed on August 19, 2014, File No. 333-198239 (the “S-1 Registration Statement”). The Company has elected to withdraw the S-1 Registration Statement after receipt of a specific comment from the Securities & Exchange Commission (the “Commission”) advising that a withdrawal of the S-1 Registration Statement was appropriate. No sales of the Company’s common stock have been or will be made pursuant to the S-1 Registration Statement. The Company may in the future rely on Rule 155(c) for subsequent private offerings of its securities and utilize the “Safe Harbor” from integration provided by Rule 155.

The Company requests that in accordance with Rule 457 (p) under the Securities Act, all fees paid to the Commission in connection with the filing of the above-captioned registration statement be credited for future use. If you have any questions regarding this application, please contact our legal counsel, Gregg E. Jaclin at (609) 275-0400.

Sincerely,

Coates Interntional, Ltd.

By: /s/George J, Coates

Name: George J. Coates

Title: Chief Executive Officer