![December 19, 2014](https://capedge.com/proxy/CORRESP/0001013594-14-000721/kkwclogo2-042914.jpg)
Writer’s E-Mail: cdavis@kkwc.com
Writer’s Direct Dial: 212.880.9865
December 19, 2014
VIA EDGAR
Daniel F. Duchovny
Office of Mergers and Acquisitions
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
Re: | Echo Therapeutics, Inc. (the “Company”) |
Preliminary Proxy Statement (the “Proxy Statement”) filed by Platinum Partners Value Arbitrage Fund L.P., et. al. (collectively, “Platinum”) |
File No. 001-35218 |
Dear Mr. Duchovny:
We are writing to inform you that Platinum has reached a settlement with the Company in this matter and no longer intends to solicit proxies from the Company’s stockholders pursuant to the Proxy Statement. As such, Platinum hereby withdraws the Proxy Statement.
Please feel free to contact me at (212) 880-9865 with any questions you may have.
Very truly yours,
/s/ Christopher P. Davis
Christopher P. Davis
cc: David Ottensoser
![December 19, 2014](https://capedge.com/proxy/CORRESP/0001013594-14-000721/kkwcaddress-121914.jpg)