CEPTOR CORPORATION
200 International Circle
Suite 5100
Hunt Valley, Maryland 21030
December 6, 2005
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: CEPTOR CORPORATION
Registration Statement on Form SB-2
(Registration Number 333-129070)
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Ladies and Gentlemen:
The purpose of this letter is to request the withdrawal of our prior
request for acceleration, dated December 1, 2005, of the Registration Statement
referred to above.
We intend to make a subsequent request for acceleration of such
Registration Statement by separate letter to the Commission.
Very truly yours,
CEPTOR CORPORATION
By: /s/ Donald W. Fallon
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Senior Vice President Finance and Administration,
Chief Financial Officer and Secretary
