April 26, 2018
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3628
Attn: | Jeff Gabor |
Re: | Taiwan Liposome Company, Ltd. |
Registration Statement on Form F-1, as amended |
File No. 333-223090 |
Withdrawal of Acceleration Request |
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence via EDGAR on April 23, 2018, in which we requested the acceleration of the effective date of the above-referenced registration statement for Wednesday, April 25, 2018, at 4:00 p.m. Eastern Time, or as soon thereafter as possible, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such registration statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.
Very truly yours, | ||
Taiwan Liposome Company, Ltd. | ||
By: | /s/ George Yeh | |
George Yeh | ||
President |