SICHENZIA, ROSS & FRIEDMAN LLP ATTORNEYS AT LAW 135 West 50th Street, 20th Floor New York, New York 10020 -------- Tel: (212) 664-1200 Fax: (212) 664-7329 E-Mail: srflaw@i-2000.com May 16, 2001 Securities and Exchange Commission 450 Fifth Street, N.W. Judiciary Plaza Washington, D.C. 20001 Re: Endovasc Ltd., Inc. File No. 333-57270 Gentlemen: We are counsel to Endovasc Ltd., Inc. (the "Company"). On behalf of the Company, we are hereby withdrawing Post-Effective Amendment No. 1 to the registration statement on Form SB-2 filed on April 30, 2001. If you wish to contact us with respect to the foregoing, please feel free to contact us. Very truly yours, /s/Sichenzia, Ross & Friedman LLP Sichenzia, Ross & Friedman LLP Enclosures