MAZAL PLANT PHARMACEUTICALS, INC. 43 West 33rd Street New York, NY 10001 (212) 695-3334 April 17, 2006 Via EDGAR Susann Reilly - Attorney Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Re: Mazal Plant Pharmaceuticals, Inc. Registration Statement on Form SB-2 (File No. 333-133201) Ladies and Gentlemen: Pursuant to Rule 477(a) promulgated under the Securities Act of 1933, as amended, Mazal Plant Pharmaceuticals, Inc. (the "Company") hereby applies for the immediate withdrawal of the above-mentioned Registration Statement. No securities were sold in connection with the offering covered by that Registration Statement. We currently anticipate that we will refile with the Commission a new registration statement on Form SB-2/A (File No. 333-128670) as soon as practicable after updating our financial statements. If you have any questions regarding this request, please do not hesitate to contact Steve Kronengold at (718) 360-5351. Sincerely, /s/ Mechael Kanovsky ------------------------------ Name: Mechael Kanovsky Title: Chief Executive Officer and Director