August 9, 2010
VIA EDGAR AND EMAIL
Securities and Exchange Commission
Attn: Ruairi Regan
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
| Re: | Electromed, Inc. |
Ladies and Gentlemen:
Electromed, Inc. (the “Company”) hereby withdraws its acceleration request letter dated August 5, 2010, which requested that the effective date of the Registration Statement on Form S-1 referenced above be accelerated so that it would have become effective at 5:00 p.m. Central Daylight Time on August 9, 2010.
| Sincerely, | |
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| ELECTROMED, INC. | |
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| By | /s/ Robert D. Hansen |
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| Robert D. Hansen, Chairman of the Board and Chief Executive Officer |
ELECTROMED, INC. Creating superior care through innovation®
| 500 Sixth Ave. N.W. |