Octillion Corp.
1628 West 1st Avenue, Suite 123
Vancouver, British Columbia, V6J 1G1
Telephone: (604) 736-9109
Facsimile: (604) 736-9107
January 17, 2006
Securities and Exchange Commission
100 F Street, NW
Washington, D.C. 20549-6010
Edward M. Kelley, Senior Counsel
(Mail Stop 6010)
RE:
Octillion Corp. (the “Company”)
Registration Statement on Form SB-2, as Amended
File No. 333-127953
Gentlemen:
On behalf of the Company, we hereby withdraw our request dated January 13, 2006 to accelerate the effective date for the above-referenced Registration Statement to 9:00 am Wednesday, January 18, 2006.
Thank you for your courtesy, assistance and cooperation in this matter.
Very truly yours,
OCTILLION CORP.
By:
/s/ Terri DuMoulin
Name:
Terri DuMoulin
Title:
President