Vycor Medical, Inc.
6401 Congress Ave. Suite 140
Boca Raton, FL 33487
September 4, 2012
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:
Vycor Medical, Inc.—Post-Effective Amendment No. 1 to Form S-1 (File No. 333-149782)-- Form AW - Application for Withdrawal of Amendment
Ladies and Gentlemen:
Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended, Vycor Medical, Inc. (the “Registrant”), hereby requests the immediate withdrawal of its Post Effective Amendment No. 1 to Registration Statement on Form S-1 (File No. 333-149782) (the “Amendment”) filed with the Securities and Exchange Commission on August 22, 2012. The Amendment was incorrectly filed bearing File No. 333-149782, and should instead have been filed bearing File No. 333-176713.
Accordingly, the Registrant is requesting that the Post-Effective Amendment No. 1 (Accession No. 0001145443-12-001004), be withdrawn, and is re-filing an identical Post Effective Amendment No. 1 to Registration Statement on Form S-1 that will be correctly labeled bearing File No. 333-176713.
The Company confirms that no securities have been sold pursuant to the Amendment.
If you have questions regarding our request for withdrawal, please contact Robert Diener, Esq. at (310) 396-1691.
Sincerely,
VYCOR MEDICAL, INC.
By: /s/ David Cantor
Name: David Cantor
Title: President
