Advanced Life Sciences Holdings, Inc.
1440 Davey Road
Woodridge, Illinois 60517
June 3, 2010
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jeffrey P. Riedler
Re: Advanced Life Sciences Holdings, Inc.
Registration Statement on Form S-1, as amended
File No. 333-165388
Ladies and Gentlemen:
Advanced Life Sciences Holdings, Inc. (“Registrant”) hereby withdraws its previously submitted request for acceleration of the effective date of the above-captioned Registration Statement so that it may become effective at 4:00 p.m. (Washington, D.C. time) on Thursday, June 3, 2010, or as soon thereafter as practicable. The Registrant will submit a revised request for acceleration at a later date. We apologize for any inconvenience.
| Respectfully submitted, | |
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| ADVANCED LIFE SCIENCES HOLDINGS, INC. | |
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| By: | /s/ Patrick W. Flavin |
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| Patrick W. Flavin |
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| Chief Legal Counsel |