Unassociated Document
July 14,
2010
VIA
EDGAR
Division
of Corporate Finance
Mail Stop
3030
100 F
Street, N.E.
Securities
and Exchange Commission
Washington,
DC 20549
|
Re:
|
Derma
Sciences, Inc.;
|
Post-effective
Amendment No. 3 to Form S-1 on Form S-3 filed June 21, 2010;
Registration
No. 333-151028;
Accession
No.: 0001144204-10-034406
Ladies
and Gentlemen:
Pursuant
to Rule 477 under the Securities Act of 1933, Derma Sciences, Inc. (the
“Company”) hereby requests withdrawal of the above captioned post-effective
amendment (the “Erroneous Filing”). Withdrawal of the
Erroneous Filing is requested by virtue of the fact that it was submitted under
EDGAR submission code S-3/A (pre-effective amendment) as opposed to POSAM
(post-effective amendment).
No
securities have been sold by the selling securities holders pursuant to the
Erroneous Filing.
The
Company intends expeditiously to re-file the subject post-effective amendment
under the correct EDGAR submission code.
Very
truly yours,
DERMA
SCIENCES, INC.
John E.
Yetter, CPA
Vice
President and Chief Financial Officer