NeoMedia Technologies, Inc (NEOM)

[QCurt]

has this been posted and if so what are they unfiling?



VIA FACSIMILE AND EDGAR

Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, D.C. 20549

Re: REGISTRATION STATEMENT ON FORM S-3 (FILE NO. 333-135175)
OF NEOMEDIA TECHNOLOGIES, INC.


Ladies and Gentlemen:

Pursuant to Rule 477(a) promulgated under the Securities Act of 1933,
as amended (the "Securities Act"), the undersigned registrant (the "Registrant")
hereby applies for an Order granting the immediate withdrawal of its
Registration Statement on Form S-3, together with all exhibits thereto, File No.
333-135175 (collectively, the "Registration Statement"). The Registration
Statement was originally filed with the Securities and Exchange Commission (the
"Commission") on June 21, 2006. No securities have been sold pursuant to the
Registration Statement and all activities in respect of the offering have been
discontinued.

The Registrant further requests that all fees paid to the Commission in
connection with the filing of the Registration Statement be credited for future
use in accordance with Rule 457 of the Securities Act.

Accordingly, the Registrant hereby respectfully requests that an Order
granting the withdrawal of the Registration Statement be issued by the
Commission as soon as reasonably possible.

If you have any questions or comments regarding the foregoing
application for withdrawal, please contact Mr. Clayton E. Parker legal counsel
to the Registrant, on 305-539-3300. Please provide a copy of the Order
consenting to this withdrawal to Mr. Clayton E. Parker by facsimile on
305-358-7095. Thank you for your assistance.



By: /s/ Charles T. Jensen
--------------------------
Name: Charles T. Jensen
Title: Chief Executive Officer