3DIcon
Corporation
7507
S. Sandusky
Tulsa,
OK 74136
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February
5, 2007
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VIA
ELECTRONIC SUBMISSION
Securities
and Exchange Commission
100
F
Street, N.E.
Washington,
D.C. 20549
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Re:
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3DIcon
Corporation (the “Company”)
|
|
Registration
Statement on Form SB-2
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|
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Filed
December 15, 2006
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|
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File
No. 333-139420
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Ladies
and Gentlemen:
The
Company previously filed the above-referenced Form SB-2 registration statement
and hereby request that such registration statement be withdrawn at your
earliest convenience. No securities were offered or sold pursuant to this
registration statement. The Company is requesting this withdrawal due
to a
change in circumstances in the Company's business activities.
Please
apply the Company’s filing fee to its account with the SEC.
If
you
have any questions concerning this matter, please contact Gregory Sichenzia
at
(212) 930-9700.
Thank
you
for your assistance in this matter.
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3DIcon
Corporation
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| By: | /s/ Martin Keating | |
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Martin Keating |
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| Chief Executive Officer | ||