AcuRx, Inc
1608 West 2225 South
Woods Cross, UT 84087
(801) 295-3400
March 31, 2008
VIA EDGAR
Division of Corporate Finance
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: AcuRx, Inc.
Registration Statement on Form 10 (File No. 0-53097), filed February 14, 2008
Application for Withdrawal
Ladies and Gentlemen:
AcuRx, Inc., a Delaware corporation (the "Company"), respectfully requests that the Securities and Exchange Commission (the "Commission") consent to the immediate withdrawal of its Registration Statement on Form 10 (File No. 0-53097) and all amendments and exhibits thereto (the "Registration Statement"). This request is made on the grounds that the Company will be unable to respond to the Commission's comments and provide updated financial statements in time for proper review. No securities have been or will be sold under or using the Registration Statement or the related prospectus.
The Company appreciates the Commission's assistance. If you have any questions, please contact Daniel Drummond at (858) 756-0369.
Respectfully submitted,
AcuRx, Inc.
By: /s/ Daniel Drummond
Name: Daniel Drummond
Title: President and Chief Executive Officer
