Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549-7010
Attention: Ms. Peggy Fisher and Mr. Tom Jones
Re: Calypte Biomedical Corporation Request to Withdraw Registration Statement on Form SB-2 File No. 333-144778
Ladies and Gentlemen:
Calypte Biomedical Corporation (“Registrant”) previously filed the above-referenced registration statement on Form SB-2 on July 23, 2007 (the “Registration Statement”). Pursuant to Rule 477, promulgated under the Securities Act of 1933, as amended (the “Securities Act”), the Registrant hereby requests that the Registration Statement, together with all exhibits thereto, be withdrawn effective this date.
The Registrant makes this application based on comments to the Registration Statement it received from the Securities and Exchange Commission. The Registrant believes withdrawal of the Registration Statement to be consistent with the public interest and the protection of investors. The Registrant represents that no securities have been sold pursuant to the Registration Statement.
Please provide a copy of the order granting withdrawal via facsimile to our counsel, Paula Winner Barnett, at (818) 743-7496.
If you have any questions, please contact Ms. Barnett at (818) 776-9881.