November 9, 2010
Via EDGAR Only
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. 333-145217
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Request for Withdrawal of Withdrawal Request
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Ladies and Gentlemen:
Positron Corporation (the “Company”) hereby requests that its withdrawal request with respect to the Registration Statement on Form SB-2 (File No. 333-145217), made pursuant to Rule 477 of the Securities Act of 1933, as amended (the “Securities Act”), be withdrawn. The Company is withdrawing the withdrawal request as it has been advised by the Commission that the request was not signed in accordance with Rule 477 of the Securities Act.
Should you have any questions, please call the undersigned at (866) 613-7587 or Peter Campitiello, Esq., at Tarter Krinsky & Drogin LLP at (212) 216-8085.
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Sincerely,
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POSITRON CORPORATION
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By:
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/s/ Patrick G. Rooney
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Patrick G. Rooney
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Chief Executive Officer and Chairman of the Board
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7715 Loma Ct., Suite A • Fishers, IN 46038 • Toll Free: 866.613.7587• Phone: 317.576.0183 • Fax: 317.576.0358