PHOTOMEDEX, INC.
147 Keystone Drive
Montgomeryville, PA 18936
April 27, 2010
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549-3561
Attention: Mary Beth Breslin
Senior Attorney
Re: | PhotoMedex, Inc. | |
Withdrawal of Acceleration Request - Registration Statement on Form S-1 (File No. 333-164089) |
Dear Ms. Breslin:
Reference is made to our letter, filed as correspondence via EDGAR on April 26, 2010, in which we requested the acceleration of the effective date of the above-referenced Registration Statement for Tuesday, April 27, 2010, at 4:30 p.m. Eastern Time, 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.
Sincerely yours, | ||
PHOTOMEDEX, INC. | ||
By: | /S/ DENNIS M. MCGRATH | |
Dennis M. McGrath | ||
President and Chief Executive Officer |
cc: | Allicia Lam (Securities and Exchange Commission) | |
Brian C. Miner (Reed Smith LLP) | ||
Meredith M. Armstrong (Morgan, Lewis & Bockius LLP) |
April 27, 2010
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3561
Attention: Mary Beth Breslin, Senior Attorney
Re: | PhotoMedex, Inc. |
Withdrawal of Acceleration Request - Registration Statement on Form S-1 (File No. 333-164089) |
Dear Ms. Breslin:
Reference is made to our letter, filed as correspondence via EDGAR on April 26, 2010, in which we, as representative of the several underwriters of PhotoMedex, Inc.’s proposed public offering of common stock, joined PhotoMedex, Inc.’s request for acceleration of the effective date of the above-referenced Registration Statement for Tuesday, April 27, 2010, at 4:30 p.m. Eastern Time. PhotoMedex, Inc. is 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, | ||
RODMAN & RENSHAW, LLC As representative of the several underwriters | ||
By: | /S/ JOHN BORER | |
John Borer Sr. Managing Director and Head of Investment Banking |
cc: | Allicia Lam (Securities and Exchange Commission) |
Brian C. Miner (Reed Smith LLP) |
Meredith M. Armstrong (Morgan, Lewis & Bockius LLP) |
Carmelo Gordian (Andrews Kurth LLP) |