Spencer G. Feldman
(212) 801-9221
E-mail: feldmans@gtlaw.com
January 23, 2012
VIA FACSIMILE, FIRST CLASS MAIL AND EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Jessica Plowgian, Esq.
| Re: | Vu1 Corporation (the "Company") Registration Statement on Form S-1 (No. 333-177382) |
Ladies and Gentlemen:
On behalf of the Company, we hereby request that the above-referenced Registration Statement be withdrawn at this time. The Registration Statement was not previously declared effective by the staff of the Commission and no securities were sold pursuant to such Registration Statement. The Company’s decision to withdraw the Registration Statement was based on the current volatility in the equity market toward public offerings of emerging-growth companies.
In accordance with Rule 477 under the Securities Act of 1933, as amended, and certain telephone interpretations of the staff, the Company respectfully requests that the registration filing fee previously paid in connection with the Registration Statement be carried forward and taken into account in any subsequent Securities Act filing.
Please do not hesitate to contact me (tel: 212-801-9221) if you have any questions regarding this letter.
Very truly yours,
/s/ Spencer G. Feldman Spencer G. Feldman |
SGF:dp
cc: Mr. William B. Smith
