CEPTOR CORPORATION
200 INTERNATIONAL CIRCLE
SUITE 5100
HUNT VALLEY, MARYLAND 20130
December 7, 2005
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: CepTor Corporation
Pre-Effective Amendment No. 2 to Registration Statement on Form SB-2
(Registration Number 333-129070)
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Ladies and Gentlemen:
We hereby request that the effective date for the Registration
Statement referred to above be accelerated so that such Registration Statement
will become effective on December 7, 2005 or as soon thereafter as practicable.
We acknowledge that should the Commission or the staff, acting pursuant
to delegated authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing; the action of the
Commission or the staff, acting pursuant to delegated authority, in declaring
the filing effective, does not relieve the Registrant from its full
responsibility for the adequacy and accuracy of the disclosure in the filing;
and the Registrant may not assert staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the Commission or any
person under the federal securities laws of the United States.
Very truly yours,
CEPTOR CORPORATION
By: /s/ Donald W. Fallon
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Donald W. Fallon
Senior Vice President Finance and Administration,
Chief Financial Officer and Secretary
