HEALTHRENU MEDICAL, INC.
12777 Jones Road, Suite 481
Houston, TX 77070
April 18, 2007
VIA EDGAR
U.S. Securities and Exchange Commission
450 Fifth Street, N.W., Judiciary Plaza
Washington, D.C. 20549
| | Re: | HealthRenu Medical, Inc. |
Form SB-2 Registration Statement filed on April 12, 2006
Registration No.: 333-133239
Ladies and Gentlemen:
HealthRenu Medical, Inc., a Nevada corporation (the “Registrant”), hereby requests, pursuant to Rule 477(a) of the Securities Act of 1933, as amended (the “Act”), that the Securities and Exchange Commission (the “Commission”) consent to the withdrawal of the Registrant’s Registration Statement on Form SB-2 (Registration No. 333-133239), which previously was filed with the Commission on April 12, 2006 (the “Registration Statement”).
The Registrant is requesting the withdrawal of the Registration Statement because the Registrant plans to seek to raise working capital in a private placement transaction with a third party in reliance on the provisions of Rule 506 of Regulation D of the Act.
The Registration Statement has not been declared effective by the Commission and no securities have been sold under the Registration Statement. The Registrant requests, in accordance with Rule 457(p) of the Act, that all fees paid to the Commission in connection with the filing of the Registration Statement be credited to the Registrant’s account for future use.
Please direct any questions regarding this filing to the undersigned at 281-890-2561 or Thomas P. Gallagher, counsel to the Registrant, at 609-452-6000.
| | Very truly yours, |
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| | HEALTHRENU MEDICAL, INC. |
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| | | |
| | By: | |
| | | Robert W. Prokos |
| | | President and Chief Executive Officer |
