July
18,
2007
Via
EDGAR
Securities
and Exchange Commission
Division
of Corporation Finance
100
F
Street, N.E.
Washington,
D.C. 20549
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Re:
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Positron
Corporation
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Registration
Statement on Form SB-2
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File
No. 333-137464
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Request
for Withdrawal of Registration
Statement
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Ladies
and Gentlemen:
Pursuant
to Rule 477 promulgated under the Securities Act of 1933, as amended (the
“Act”), Positron Corporation (the “Registrant”) hereby respectfully requests
that the Securities and Exchange Commission (the “Commission”) consent to the
withdrawal of the Registrant’s registration statement on Form SB-2 (File Number
File No. 333-137464), together with all amendments and exhibits thereto
(collectively, the “Registration Statement”), which the Registrant filed with
the Commission on June 20, 2006. Per the Commission’s correspondence
dated January 26, 2007, the Registrant has elected to withdraw the Registration
Statement. The Registrant hereby confirms that no securities have
been sold pursuant to the Registration Statement.
The
Registrant hereby respectfully requests that the Commission issue a written
order granting the withdrawal of the Registration Statement as soon as possible.
Please fax a copy of the written order to the attention of the undersigned
and
to the attention of Peter Campitiello, Esq. at (212) 751-6943.
If
you
have any questions regarding this request, please call Peter Campitiello, Esq.,
at (212) 413-7427.
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Very
truly yours,
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/s/
Patrick Rooney
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Patrick
Rooney
Chairman
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1304
Langham Creek Dr
#300, Houston, TX 77084